First National Bank of Montgomery v. United States

This case in which plaintiff seeks the recovery of an alleged overpayment of Federal estate taxes was referred pursuant to Buie 45(a) to Mastín G. White, a trial commissioner of this court, with directions to make findings of fact and to recommend conclusions of law which the commissioner has done in a report filed November 13, 1959.

The court, having considered the evidence, the briefs and argument of counsel and being in agreement with the con-*800elusions reached by the commissioner, adopts his opinion and findings as hereinafter set forth as the basis for its judgment in this case. Plaintiff…