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  5. 923 F.Supp. 896 (1996)
 

SMITH v. U.S.

Civil A. No. 1:94-CV-460RR.

923 F.Supp. 896 (1996)

Evelyn T. SMITH, Executrix of the Estate of Verna Mae Taylor Crosby, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Mississippi, Southern Division.

February 13, 1996.

Attorney(s) appearing for the Case

James T. Knight, Copeland, Cook, Taylor & Bush, P.A., Jackson, MS, for Plaintiff.

William D.M. Holmes, Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for Defendant.

MEMORANDUM ORDER

DAN M. RUSSELL, Jr., District Judge.

A bench trial was held in this matter before this Court on the 2nd and 3rd days of October, 1995. The action was brought by Evelyn T. Smith as Executrix of the Estate of Verna Mae Taylor Crosby, Deceased, seeking a refund of estate taxes paid to the Internal Revenue Service. This Court has jurisdiction of this action pursuant to the provisions of Title 28 U.S.C. § 1346(a).

I. FINDINGS OF...

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