SOUTHERN ARIZONA BANK AND TRUST CO. v. UNITED STATES

No. 285-64.

386 F.2d 1002 (1967)

SOUTHERN ARIZONA BANK AND TRUST COMPANY, a Corporation, and Peggy L. Martin, Executors of the Estate of George Martin, Deceased, and Peggy L. Martin, v. The UNITED STATES.

United States Court of Claims.

November 9, 1967.


Attorney(s) appearing for the Case

Scott P. Crampton, Washington, D. C., attorney of record, for plaintiffs. Korner, Doyle, Worth & Crampton and Stanley Worth, Washington, D. C., of counsel.

Leonard S. Togman, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.


OPINION

DAVIS, Judge*

The Southern Arizona Bank and Trust Company is an executor of George Martin, an Arizona resident. He and his wife Peggy (who is a co-executor and also a plaintiff in her own right) filed a joint federal income tax return for the calendar year 1961, paid the tax shown, and thereafter paid a deficiency of $10,651.02 (plus $756.08 interest) for that year. This action seeks to recover those sums (plus interest...

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