OLD COLONY TRUST COMPANY v. UNITED STATES

Civ. A. No. 69-295.

317 F.Supp. 618 (1970)

OLD COLONY TRUST COMPANY, Executor of the Estate of Grace E. Smith, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Massachusetts.

October 5, 1970.


Attorney(s) appearing for the Case

Albert Zahka, Boston, Mass., Don V. Harris, Jr., Washington, D. C., for plaintiff.

Herbert Travers, U. S. Atty., Joseph Lena, Asst. U. S. Atty., for defendant.


OPINION

GARRITY, District Judge.

This is a tax refund suit for recovery of United States estate taxes assessed and collected from the plaintiff, Old Colony Trust Company, in its capacity as executor of the Estate of Grace E. Smith. The court has jurisdiction by virtue of 28 U.S.C. § 1346(a) (1).

The facts are set forth in their entirety in a stipulation and exhibits filed by the parties. In summary...

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