GRANT v. UNITED STATES

Civ. A. No. 3317-N.

340 F.Supp. 182 (1971)

Lucia Y. GRANT and Alfred A. Grant, as Executors of the Estate of J. A. Grant, Jr., Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

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

November 30, 1971.


Attorney(s) appearing for the Case

A. B. Robertson, Jr., Clayton, Ala., and John W. Gillon, Birmingham, Ala. (Spain, Gillon, Riley, Tate & Ansley, Birmingham, Ala.), for plaintiffs.

Leonard D. Van Slyke, Jr., John F. Murray, and Myron C. Baum, Tax Div., Dept. of Justice, Washington, D. C., and Ira DeMent, U. S. Atty. and Kenneth E. Vines, Asst. U. S. Atty., M.D. Alabama, Montgomery, for the United States.


MEMORANDUM OPINION

VARNER, District Judge.

This is a civil action seeking the recovery of estate taxes assessed by the Internal Revenue in the amount of $23,491.77. Plaintiffs are the duly appointed executors of the estate of J. A. Grant, Jr., deceased, and are residents of the Middle District of Alabama. The existence of all necessary jurisdictional facts is admitted by the parties.

By agreement by and between the parties this case is submitted...

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