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PROVIDENT NATIONAL BANK v. UNITED STATES

Civ. A. No. 69-1237.

353 F.Supp. 1025 (1973)

PROVIDENT NATIONAL BANK (formerly Provident Tradesmens Bank & Trust Company), et al. v. UNITED STATES of America.

United States District Court, E. D. Pennsylvania.

February 2, 1973.

Attorney(s) appearing for the Case

Herbert G. Schick, MacCoy, Evans & Lewis, Philadelphia, Pa., for plaintiffs.

David A. Wilson, Jr., Thomas R. Jones, Stephen T. Lyons, Attys., Dept. of Justice, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., for defendant.

MEMORANDUM AND ORDER

NEWCOMER, District Judge.

The issue before the Court arises under Section 2055 of the Internal Revenue Code of 1954 and the Regulations relating thereto.1

Jurisdiction of the Court arises under Section 1346(a)(1) of Title 28 U.S.C.

The dispute involved herein is submitted to the Court as a case stated and arises out of the following stipulation of facts:

Plaintiffs, Provident National...

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