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ESTATE OF HARVEY v. U.S.

Civ. A. No. 87-1494.

678 F.Supp. 1268 (1988)

ESTATE OF Herbert J. HARVEY Jr. (Thomas B. Lemann and Michael S. Liebaert, Co-Executors) v. UNITED STATES of America.

United States District Court, E.D. Louisiana.

February 11, 1988.

Attorney(s) appearing for the Case

Thomas B. Lemann, T.A., Perry Staub, Richard Kait, Monroe & Lemann, New Orleans, La., for plaintiffs.

Paul M. Predmore, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

CHARLES SCHWARTZ, Jr., District Judge.

This matter was submitted to the Court on a stipulation of facts. The Court heard oral argument on the briefs on January 27, 1988. Having considered the record, the stipulation of facts, the arguments of counsel, and the applicable law, the Court rules as follows. To the extent any of the following findings of fact constitute conclusions of law, they are adopted...

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