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SCHMIDT v. UNITED STATES

Civ. No. W-3701.

279 F.Supp. 811 (1968)

Irene SCHMIDT, Executrix of the Estate of Carl H. Schmidt, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Kansas.

January 25, 1968.

Attorney(s) appearing for the Case

Jochems, Sargent & Blaes, Wichita, Kan., for plaintiff.

Gioria Ben Horin, Tax Division, Dept. of Justice, Washington, D. C., Bernard Borst, Asst. U. S. Atty., Wichita, Kan., for defendant.

MEMORANDUM OF DECISION

THEIS, District Judge.

This action arises under the Internal Revenue laws of the United States, and is here now on cross-motions for summary judgment. The plaintiff's complaint prays for recovery of estate taxes and interest thereon assessed against the Estate of Carl H. Schmidt pursuant to 26 U.S.C.A. § 2001, as amended. The Court finds, as a preliminary matter, that it has jurisdiction of the subject matter and the parties to...

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