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PLANTERS NAT. BANK & TRUST CO. v. UNITED STATES

No. 74-0011-CIV-8.

425 F.Supp. 1179 (1977)

The PLANTERS NATIONAL BANK AND TRUST COMPANY, Executor of the Estate of Emily B. Perry, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. North Carolina, Wilson Division.

January 4, 1977.

Attorney(s) appearing for the Case

Robert M. Wiley, Battle, Winslow, Scott & Wiley, Rocky Mount, N.C., for plaintiff.

Jack D. Warren, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OF DECISION

DUPREE, District Judge.

Emily Braswell Perry died testate on April 4, 1969, leaving a gross estate of $2,227,211.65. In this tax refund suit her executor, Planters National Bank, alleges that the Internal Revenue Service improperly disqualified a substantial portion of the estate for marital deduction purposes resulting in an overpayment of estate taxes of approximately $151,000, recovery of which is sought from the government.

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