Florida National Bank v. United States

ADJUDICATION

WILLSON, Senior District Judge.

This is a suit for refund of federal estate taxes paid by the plaintiffs for the Estate of Hugh H. Nelson, deceased. The case was called for trial before Chief Judge Joseph P. Lieb of this Court. Pursuant to pretrial order, an extensive pretrial stipulation was filed by counsel for the parties. The stipulation contains the essential facts. In addition Chief Judge Lieb heard two witnesses as offered by plaintiffs. However, there is no issue as to credibility as the witnesses heard by him offered no testimony decisive to the result. Thus the case is…