First National Bank v. United States

DYER, Chief Judge.

Plaintiff is the Executor of the Estate of FLORENCE D. CASSIDY, and as such filed a timely claim for refund which was denied on September 5, 1961. The Complaint was timely filed to recover $5,354.86 plus interest paid as Federal income taxes by FLORENCE D. CASSIDY and her husband for the calendar year 1957.1

The case was tried before the Court without a jury.

In 1951 JOHN P. CASSIDY, a widower 73 years of age, married FLORENCE DEE GAN, who was 42 years of age. In November, 1950, a short time prior to their marriage, and during the years 1951 through 1954, JOHN P. CASSIDY made…