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CENTRAL BANK OF THE SOUTH v. U.S.

No. 87-7085.

834 F.2d 990 (1987)

CENTRAL BANK OF THE SOUTH and Eleanor A. Russell, executors of the Estate of E. Lonnie Russell, Deceased, and Eleanor A. Russell, individually, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

December 31, 1987.

Attorney(s) appearing for the Case

Frank Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Roger M. Olsen, Michael Paup (Lead Counsel), Jonathan S. Cohen, Martha B. Brissette, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

Porterfield, Scholl, Bainbridge, Mims & Harper, Walter L. Mims, Brent A. Tyra, Birmingham, Ala., for plaintiffs-appellees.

Before FAY, Circuit Judge, HENDERSON, Senior Circuit Judge, and FORRESTER, District Judge.

PER CURIAM:

Central Bank of the South and Eleanor A. Russell, as executors of the estate of E. Lonnie Russell, and Eleanor A. Russell, individually, filed this action for an income tax refund in the United States District Court for the Northern District of Alabama pursuant to 28 U.S.C. § 1346. The plaintiffs claimed that the Commissioner of Internal Revenue (Commissioner) improperly allocated income to E. Lonnie Russell and Eleanor A. Russell under 26 U.S.C....

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