NATIONAL BANK OF COM. OF SAN ANTONIO v. UNITED STATES

No. SA 72 CA 295.

369 F.Supp. 990 (1973)

NATIONAL BANK OF COMMERCE OF SAN ANTONIO, Independent Executor of the Estate of Ralph E. Cadwallader, Deceased, v. UNITED STATES of America.

United States District Court, W. D. Texas, San Antonio Division.

September 21, 1973.


Attorney(s) appearing for the Case

Brice A. Tondre, Cox, Smith, Smith, Hale & Guenther, San Antonio, Tex., for plaintiff.

William S. Sessions, U. S. Atty., San Antonio, Tex., and Lawrence R. Jones, Jr., Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM OPINION

SUTTLE, District Judge.

This cause is before the Court on defendant's motion for summary judgment and plaintiff's motion for partial summary judgment. After considering the pleadings, the briefs, and the oral arguments, this Court grants defendant's motion and denies that of plaintiffs.

Although findings of fact and conclusions of law are "unnecessary on decisions of motions under Rules 12 or 56," 52 F.R.Civ.P., nevertheless, the...

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