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BOSWELL v. FIRST NAT. BANK OF BIRMINGHAM

Civ. 1864.

375 So.2d 469 (1979)

Charles BOSWELL, Commissioner of Revenue, State of Alabama v. FIRST NATIONAL BANK OF BIRMINGHAM, a National Banking Association, as Executor of the Estate of Abe Klotzman, Deceased.

Court of Civil Appeals of Alabama.

Rehearing Denied September 26, 1979.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen. and Herbert I. Burson, Jr., Bill Thompson, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

John E. Grenier and Samuel E. Upchurch, Jr., Birmingham, for appellee.

BRADLEY, Judge.

The State of Alabama, Department of Revenue, appeals from a judgment of the Circuit Court of Montgomery County ordering the commissioner of revenue to certify to the comptroller of the State of Alabama that $5,016.05 of state income taxes plus interest be refunded to the First National Bank of Birmingham as executor of the estate of Abe Klotzman, deceased. We reverse.

In 1963 Abe Klotzman and Ralph C. Blach were named co-trustees of the Fabian...

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