Legal Opinion

The First National Bank of Birmingham, Alabama, and Sindey M. Amith, Executors of the Estate of Henery M. Smith v. United States

Court of Appeals for the First Circuit

Decided March 29, 1966No. 22075_1Published

1Opinion of the Court

358 F.2d 625

66-1 USTC P 12,399

The FIRST NATIONAL BANK OF BIRMINGHAM, ALABAMA, and Sindey

M. Amith, Executors of the Estate of Henery M.

Smith, Appellants,

v.

UNITED STATES of America, Appellee.

No. 22075.

United States Court of Appeals Fifth Circuit.

March 29, 1966.

William M. Hames, Michael J. Egan, Jr., Atlanta, Ga., Sutherland, Asbill & Brennan, Atlanta, Ga., of counsel, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Attys., Dept. of Justice, Washington, D.C., Charles L. Goodson, U.S. Atty., Slaton Clemmons, Asst. U.S. Atty.,…

2Cases cited21 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. United States v. LandCourt of Appeals for the Fifth Circuit · 1962
  3. Transport Indemnity Company v. SeibNebraska Supreme Court · 1965
  4. Broyles v. Brown Engineering Co.Supreme Court of Alabama · 1963
  5. Bush v. MartinDistrict Court, S.D. Texas · 1966

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