FIRST NATIONAL BANK OF AMARILLO v. UNITED STATES

No. 422-69.

422 F.2d 1385 (1970)

The FIRST NATIONAL BANK OF AMARILLO, a National Banking Association, as Trustee under the Will of Daniel C. Trigg, Jr., Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

March 16, 1970.


Attorney(s) appearing for the Case

Leonard J. Henzke (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Janet R. Spragens, Attys., Dept. of Justice, Washington, D. C., Victor Ortega, U. S. Atty., of counsel, with him on the brief), for appellant.

William C. Schaab and Bruce D. Hall, of Rodey, Dickason, Sloan, Akin & Robb, Albuquerque, N. M., for appellee.

Before BREITENSTEIN, SETH, and HOLLOWAY, Circuit Judges.


SETH, Circuit Judge.

This action was commenced by the trustee under the will of Daniel C. Trigg, Jr. to recover a refund of federal estate taxes. The taxpayer's motion for summary judgment was granted, and this appeal was taken.

The refund relates to a payment made by the estate to Mrs. Fay M. Arries in settlement of a claim filed by her against the estate and in settlement of a suit brought by her in the State court against the estate, the executor, the taxpayer...

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