Central Bank Of The South v. United States

834 F.2d 990

61 A.F.T.R.2d 88-386, 88-1 USTC P 9114

CENTRAL BANK OF THE SOUTH and Eleanor A. Russell, executors

of the Estate of E. Lonnie Russell, Deceased, and

Eleanor A. Russell, individually,

Plaintiffs- Appellees,

v.

UNITED STATES of America, Defendant-Appellant.

No. 87-7085.

United States Court of Appeals,

Eleventh Circuit.

Dec. 31, 1987.

Frank Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., Roger M. Olsen, Michael Paup (Lead Counsel), Jonathan S. Cohen, Martha B. Brissette, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

Porterfield, Scholl,…