First National Bank of Montgomery v. United States

JOHNSON, District Judge.

This action was instituted by The First National Bank of Montgomery as the taxpayer in its capacity as the duly authorized and acting executor of the estate of Bernard Mount, deceased, for a refund of estate taxes in the amount of $8,108.22, plus interest. The case is now submitted to this Court upon the pleadings and exhibits thereto, the pretrial order, the stipulated facts and exhibits thereto, and the briefs of the parties. Upon this submission this Court now, in this memorandum opinion, makes the appropriate findings of fact and conclusions of law.

In June 1954,…