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FIRST NATIONAL BANK OF BIRMINGHAM v. UNITED STATES

Civ. A. No. 69-71.

328 F.Supp. 1339 (1971)

FIRST NATIONAL BANK OF BIRMINGHAM and James Kelly Dixon, II, Executors of the Estate of Brewer Dixon, Deceased, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, N. D. Alabama, S. D.

June 14, 1971.

Attorney(s) appearing for the Case

Arnold Lefkovits, Berkowitz, Lefkovits & Patrick, Birmingham, Ala., for plaintiffs.

Wayman G. Sherrer, U. S. Atty., Birmingham, Ala., Lynn Ross, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OF OPINION

POINTER, District Judge.

Plaintiffs seek a recovery under 28 U.S.C. § 1346(a) (1) of estate taxes alleged to have been erroneously collected from the Estate of Brewer Dixon, deceased. The sole issue for decision is the determination of the marital deduction allowable under I.R.C. § 2056. The cause has been submitted upon the complaint, answer, provisions of the pretrial order, and detailed stipulations as to facts and documents...

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