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HOFHEINZ v. UNITED STATES

No. 74-2768.

511 F.2d 661 (1975)

Roy M. HOFHEINZ, Independent Executor of the Estate of Irene C. Hofheinz, Plaintiff, v. UNITED STATES of America, Defendant-Appellee, v. HOUSTON CITIZENS BANK AND TRUST COMPANY, Co-Trustees of the Roy M. Hofheinz Charitable Foundation, Movant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 17, 1975.

Attorney(s) appearing for the Case

Louis B. Paine, Jr., B. Hunter Loftin, J. Kent Friedman, Houston, Tex., for movant-appellant.

Anthony J. P. Farris, U. S. Atty., Houston, Tex., Louis A. Bradbury, Tax Div., Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Atty., Gilbert E. Andrews, Acting Chief Appell. Sec., Tax Div., U. S. Dept. of Justice, Washington, D. C., Howard A. Weinberger, Michael L. Paup, George G. Wolf, Attys., Tax Div., Dept. of Justice, Dallas, Tex., for defendant-appellee.

Marvin K. Collie, Donald F. Wood, Houston, Tex., for other interested parties.

Before WISDOM and DYER, Circuit Judges, and KRAFT, District Judge.

C. WILLIAM KRAFT, District Judge.

The sole question presented on this appeal is whether a residuary legatee may intervene as a party plaintiff in a pending suit brought by the executor of an estate against the United States1 for the recovery of excessive federal estate tax, alleged to have been erroneously assessed and collected. The court below summarily denied appellants' motion for leave to...

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