Security-First Natlional Bank v. United States

YANKWICH, District Judge.

By this action Security-First National Bank, to be referred to as Bank, as executor of the estate of Alice C. D. Riley, deceased, to be referred to as decedent, seeks to recover income taxes and interest erroneously or illegally assessed or collected for the calendar and taxable years 1953 and 1954 in the aggregate amount of $483.57 for the year 1953 and $5,153.02 for the year 1954. 1 In the main, the facts are not in dispute. Indeed, most of them are stipulated.

I

Conceded Facts.

Harrison B. Riley died on or about June 15, 1944, leaving a Will dated December 4, 1943,…