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IOWA-DES MOINES NATIONAL BANK v. UNITED STATES

Civ. No. 8-2185-C-1.

306 F.Supp. 320 (1969)

IOWA-DES MOINES NATIONAL BANK and Nina Helen Wilson, Executors of the Estate of James A. Wilson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. Iowa, C. D.

October 13, 1969.

Attorney(s) appearing for the Case

Shirley A. Webster, Winterset, Iowa, for plaintiffs.

Daniel Power, Dept. of Justice, Washington, D. C., and Allen L. Donielson, U. S. Atty., Des Moines, Iowa, for defendant.

MEMORANDUM AND ORDER

STEPHENSON, Chief Judge.

This is an action for refund of federal estate tax paid by the plaintiffs. The jurisdiction of the Court pursuant to 28 U.S.C. § 1346(a) (1) is established. There being no dispute as to the facts, they have been stipulated by counsel and are found accordingly.

The plaintiff Iowa-Des Moines National Bank is a corporation licensed and incorporated in the State of Iowa with its principal place of business...

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