Sydney R. Prince, III and Gage Bush Englund, as Co-Executors of the Estate of Margaret G. Bush v. United States

FRANK M. JOHNSON, Jr., Circuit Judge:

Acting in their capacity as executors of the estate of Margaret Bush, Sydney R. Prince, III, and his co-executor, Gage Bush Englund, filed claims with the Internal Revenue Service (IRS) for the refund of certain income taxes paid by the decedent during her lifetime. These claims were denied. In April, 1977, the executors filed suit in the United States District Court for the Southern District of Alabama seeking either the income tax refund or a smaller, uncontested estate tax refund in lieu thereof. 1 They also sought attorney’s fees. The suit was tried on…