FIRST NAT. BANK OF FORT WORTH v. UNITED STATES

Civ. A. 4-411.

301 F.Supp. 667 (1969)

The FIRST NATIONAL BANK OF FORT WORTH, F. B. Walker and S. M. O'Brien, Independent Executors of the Estate of Genevieve E. Tillar, Deceased, v. The UNITED STATES.

United States District Court N. D. Texas, Fort Worth Division.

April 1, 1969.


Attorney(s) appearing for the Case

Thompson, Walker, Smith & Shannon, Fort Worth, Tex., for plaintiffs.

Robert L. Waters, Tax Division, Dept. of Justice, Fort Worth, Tex., for defendant.


OPINION

BREWSTER, District Judge.

This is an action for refund of federal estate taxes and interest paid by the estate of Genevieve E. Tillar, deceased, as a result of an alleged over-assessment by the Commissioner.

The Court has jurisdiction. 28 U.S.C. A. § 1346(a) (1).

Section 2053 of the Internal Revenue Code of 1954 provides that for the purposes of federal estate tax, "the value of the taxable estate shall be determined by deducting...

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