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UNION TRUST COMPANY v. TOMLINSON

No. 22330.

355 F.2d 40 (1966)

UNION TRUST COMPANY and Bertha W. Sutherland, as co-executors of the Estate of Howard H. Sutherland, Deceased, Appellants, v. Laurie W. TOMLINSON, District Director of Internal Revenue, Appellee.

United States Court of Appeals Fifth Circuit.

January 21, 1966.

Attorney(s) appearing for the Case

Jack Clark, St. Petersburg, Fla., for appellants, Harris, Wing, Clark & Green, St. Petersburg, Fla., of counsel.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Tampa, Fla., Meyer Rothwacks, Martin T. Goldblum, Attys., Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., for appellee.

Before TUTTLE, Chief Judge, WISDOM, Circuit Judge, and FISHER, District Judge.

TUTTLE, Chief Judge.

This appeal is taken by the co-executors (hereinafter referred to as taxpayer) of the Estate of Howard W. Sutherland (hereinafter, decedent) from a judgment of the district court in favor of the Government, in a suit for refund of estate taxes. The case was submitted to the trial court on stipulated facts, as follows: The decedent died on August 11, 1958 with a gross estate, for estate tax purposes, of $308,876. He was 83 years old at death and...

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