BERMAN v. UNITED STATES

Civ. A. No. 72J-69.

367 F.Supp. 622 (1973)

Fay Lewis BERMAN, Executrix of the Estate of Joseph Emile Berman, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Mississippi, Jackson Division.

January 24, 1973.


Attorney(s) appearing for the Case

James P. Knight, Jr., Jackson, Miss., for plaintiff.

L. A. Smith, III, Asst. U. S. Atty., Jackson, Miss., for defendant.


WILLIAM HAROLD COX, District Judge.

This is a suit for the recovery of inheritance taxes erroneously collected from the estate of this decedent. Initially, there were two questions of law to be decided by the Court, but one of those questions has been resolved by the parties. The case is here on stipulation as to facts and fair inferences which the Court may draw from such admitted facts.

The suit involves questions as to whether or not the decedent had a...

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