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VICK v. PHINNEY

No. 26662.

414 F.2d 444 (1969)

Kyle A. VICK, Jr., in his capacity as independent executor of the Estate of Lucille M. Hooper, deceased, Plaintiff-Appellant, v. Robert L. PHINNEY, Defendant-Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied August 8, 1969.

Attorney(s) appearing for the Case

Laurance C. Mosher, Jr., Charles W. Hall, J. Robert Dickerson, Houston, Tex., for appellant; Fulbright, Crooker, Freeman, Bates & Jaworski, Houston, Tex., McKay & Avery, Austin, Tex., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Lee A. Jackson, Elmer J. Kelsey, Issie L. Jenkins, Harry Marselli, David English Carmack, Attys., Dept. of Justice, Washington, D. C., John O. Jones, Dept. of Justice, Tax Div., Fort Worth, Tex., Ernest Morgan, U. S. Atty., Warren N. Weir, Asst. U. S. Atty., San Antonio, Tex., Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., for appellee.

Before BELL and THORNBERRY, Circuit Judges, and CHOATE, Senior District Judge.

CHOATE, Senior District Judge:

Vick, the appellant, is the executor of the estate of his mother, Lucille Hooper. Phinney, the appellee, is a District Director of Internal Revenue. The ultimate question for decision is whether Vick is entitled to a 4 percent rate of interest on an entire estate tax liability of $596,813.58, or whether $479,718.26 of the total tax liability is subject to a 6 percent rate. This suit was brought for refund of the 2 percent difference...

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