First National Bank in Dallas v. United States

MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., Chief Judge.

This is a civil action for refund of federal estate taxes and interest in the total amount of $6,819.64 assessed and collected from the Estate of John T. Higginbotham, who died on November 20, 1966. Plaintiff, Independent Executor of the Estate of the decedent, is a national banking association organized under the laws of the United States, and jurisdiction is conferred upon this Court by 28 U.S.C. § 1346(a)(1).

The facts in this case are in all important respects uncontroverted. John T. Higgin-botham married twice, the first time to Verda…