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DUMBRILL v. UNITED STATES

Civ. No. 5743.

354 F.Supp. 1107 (1973)

Richard S. DUMBRILL, Executor of the Estate of Edward C. Dixon, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Wyoming.

March 2, 1973.

Attorney(s) appearing for the Case

Jones & Dumbrill, of Newcastle, Wyo., for plaintiff.

Richard V. Thomas, U. S. Atty., D. Wyo., Cheyenne, Wyo., and Michael D. Howard, Trial Atty., Tax Div., Refund Trial Section No. 3, Dept. of Justice, Washington, D. C., for defendant.

Judge's Memorandum

KERR, District Judge.

This action arises upon a suit brought by Richard S. Dumbrill, Executor of the Estate of Edward C. Dixon, deceased, seeking the recovery of estate taxes in the amount of $5,808.34 from the United States. Jurisdiction is predicated upon 28 U.S.C. § 1346(a).

The facts involved in this action were agreed upon by the parties, as evidenced by the stipulation on file herein. The taxpayer filed an estate...

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