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FIRST NAT. BANK IN DALLAS v. UNITED STATES

No. CA 3-7343-C.

418 F.Supp. 955 (1976)

FIRST NATIONAL BANK IN DALLAS, Independent Executor of the Estate of John T. Higginbotham, Deceased v. The UNITED STATES of America.

United States District Court, N. D. Texas, Dallas Division.

On Motion To Amend and Supplement September 10, 1976.

Attorney(s) appearing for the Case

Joseph Irion Worsham and Ronald M. Hanson, Worsham, Forsythe & Sampels, Dallas, Tex., for plaintiff.

Michael P. Carnes, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., William Guild, Atty. in Charge, Tax Division, Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., Chief Judge.

This is a civil action for refund of federal estate taxes and interest in the total amount of $6,819.64 assessed and collected from the Estate of John T. Higginbotham, who died on November 20, 1966. Plaintiff, Independent Executor of the Estate of the decedent, is a national banking association organized under the laws of the United States, and jurisdiction is conferred upon this Court by 28 U.S.C....

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