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RISHER v. UNITED STATES

Civ. A. No. 6367-70.

339 F.Supp. 484 (1972)

Beverly W. RISHER, as Executrix of the Last Will and Testament of Benjamin B. Risher, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

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

February 28, 1972.

Attorney(s) appearing for the Case

W. McLean Pitts, Selma, Ala., for plaintiff.

C. S. White-Spunner, Jr., U. S. Atty., Mobile, Ala., for defendant.

OPINION AND ORDER

PITTMAN, Chief Judge.

The plaintiff, Beverly W. Risher, as Executrix of the Last Will and Testament of Benjamin B. Risher, Deceased, is seeking a refund of estate taxes in the amount of $2,471.35 plus statutory interest from the United States of America.

The case is submitted on a stipulation of facts hereinafter set out. It is agreed in paragraph 9 of the stipulation that the sole question at issue is the correct computation of...

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