UNITED STATES v. BRENNAN

Civ. A. No. 3610-N.

368 F.Supp. 901 (1973)

UNITED STATES of America, Plaintiff, v. F. U. BRENNAN, Executrix of the Estate of William J. Brennan, Defendant.

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

January 4, 1973.


Attorney(s) appearing for the Case

William D. M. Holmes, Dept. of Justice, Washington, D. C., and Kenneth E. Vines, Asst. U. S. Atty., M. D. Ala., Montgomery, Ala., for United States.

C. V. Stelzenmuller, Thomas, Taliaferro, Forman, Burr & Murray, Birmingham, Ala., for defendant.


ORDER

JOHNSON, Chief Judge.

This action was instituted by the United States of America seeking a judgment against F. U. Brennan, Executrix of the Estate of William J. Brennan, for unpaid Interest Equalization Tax Act taxes, penalty, and interest, amounting to $31,613.50 plus interest as provided by law.

The Interest Equalization Tax Act, 26 U.S.C. § 4911, et seq., provides a vehicle for reducing by appropriate taxation the balance of payments...

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