COYLE v. UNITED STATES

Civ. A. No. 3209.

268 F.Supp. 233 (1967)

George L. COYLE, Jr., and the Charleston National Bank, a national banking association, Executors of the Estate of George L. Coyle, and Lucy G. Coyle, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. West Virginia, Charleston Division.

May 5, 1967.


Attorney(s) appearing for the Case

Robert S. Spilman, Jr., Spilman, Thomas, Battle & Klostermeyer, Charleston, W. Va., for plaintiffs.

Richard M. Roberts, Acting Asst. Atty. Gen., Myron C. Baum and Russell L. Davis, Dept. of Justice, Washington, D. C., for defendant.


OPINION

FIELD, Chief Judge.

In this action the Executors of the Estate of George L. Coyle, Sr., seek to recover income taxes and deficiency interest in the total amount of $8,123.02 assessed and paid in his lifetime by George L. Coyle, Sr., (hereafter called "Taxpayer") for the taxable year 1958. By agreement the case has been submitted on the pleadings, stipulation of facts and briefs.

In 1958 Taxpayer sold 66 shares of the common capital stock...

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