STEWART v. USRY

No. 25395.

399 F.2d 50 (1968)

Mrs. Marie de Jaham STEWART, Co-Executrix and Mrs. Margaret Stewart Johnson, Co-Executrix of the Estate of Seymour J. Stewart, Deceased, Appellants, v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, Appellee.

United States Court of Appeals Fifth Circuit.

July 29, 1968.


Attorney(s) appearing for the Case

Arthur V. Flotte, New Orleans, La., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Robert N. Anderson, Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Elaine Chauvin, Asst. U. S. Atty., New Orleans, La., for appellee.

Before AINSWORTH and SIMPSON, Circuit Judges, and SINGLETON, District Judge.


AINSWORTH, Circuit Judge:

Plaintiffs, who are surviving spouse and daughter of decedent Seymour J. Stewart, and co-executrixes of his estate, appeal from a summary judgment in favor of defendant, the District Director of Internal Revenue Service, New Orleans District, sustaining the disallowance of plaintiffs' claim for refund of estate taxes paid, and denying plaintiffs' motion for summary judgment.

Decedent was a Louisiana citizen and his estate consisted...

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