ALBUQUERQUE NAT. BANK v. UNITED STATES

Civ. No. 76-448.

443 F.Supp. 742 (1978)

ALBUQUERQUE NATIONAL BANK, Executor and Trustee of the Estate of Gladys S. Powell, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Mexico.

January 5, 1978.


Attorney(s) appearing for the Case

Paul A. Phillips, Albuquerque, N. M., for plaintiff.

Fred W. Schwendimann, Tax Division, Dept. of Justice, Dallas, Tex., Victor R. Ortega, U. S. Atty., Albuquerque, N. M., for defendant.


MEMORANDUM OPINION

PAYNE, Chief Judge.

THIS MATTER having come on for consideration upon the stipulation of facts submitted by the parties. The Court has considered the stipulation of facts filed by the parties, the briefs, together with the exhibits and the entire file in this cause and concludes that the defendant should prevail and judgment entered in its favor.

The matter in controversy involves an assessed tax deficiency of $16,699.20, which...

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