1. Home
  2. Browse Decisions
  3. F.2d
  4. 443 F.2d
  5. 443 F.2d 116 (1971)
 

MIAMI BEACH FIRST NATIONAL BANK v. UNITED STATES

No. 30977.

443 F.2d 116 (1971)

The MIAMI BEACH FIRST NATIONAL BANK and Marion Adler, as Administrator, C.T.A. and Executrix, respectively, under the Will of Edgar Adler, deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 1, 1971.

Attorney(s) appearing for the Case

Robert W. Rust, U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Gary Allen, Atty., Tax Div., Dept of Justice, Washington, D. C., Clemens Hagglund, Asst. U. S. Atty., Miami, Fla., for defendant-appellant.

William Archie Brown, Miami Beach, Fla., for plaintiffs-appellees.

Before WISDOM, BELL and AINSWORTH, Circuit Judges.

AINSWORTH, Circuit Judge:

This action is for refund of federal estate tax in the amount of $115,124.98 plus interest. The Government appeals from a judgment in favor of Taxpayers, The Miami Beach First National Bank as Administrator, C.T.A., and Marion Adler, Executrix (referred to herein collectively as "Taxpayer"), under the will of Edgar Adler, deceased. We reverse.

The last will and testament of Edgar Adler, decedent, provided a bequest of his residuary...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases