EL PASO NATIONAL BANK v. UNITED STATES

No. EP-70-CA-13.

335 F.Supp. 490 (1971)

EL PASO NATIONAL BANK, a National Banking Corporation v. UNITED STATES of America.

United States District Court, W. D. Texas, El Paso Division.

June 22, 1971.


Attorney(s) appearing for the Case

Hardie, Grambling, Sims & Galatzan, El Paso, Tex., for plaintiff.

William W. Guild, Tax Division, Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM OPINION

BREWSTER, District Judge.

Plaintiff, El Paso National Bank, seeks a refund of federal income taxes and interest totaling $9,577.84, assessed as a deficiency for the year 1966 following disallowance of a deduction for payment of state and local ad valorem taxes. All prerequisites for jurisdiction have been met pursuant to 28 U.S.C., Section 1346(a) (1).

The question for decision is whether...

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