1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 100 F.Supp.
  5. 100 F.Supp. 133 (1951)
 

FIRST NATIONAL BANK OF ATLANTA v. ALLEN

Civ. A. 743.

100 F.Supp. 133 (1951)

FIRST NATIONAL BANK OF ATLANTA v. ALLEN, Collector of Internal Revenue.

United States District Court M. D. Georgia, Macon Division.

August 29, 1951.

Attorney(s) appearing for the Case

Spalding, Sibley, Troutman & Kelley, Atlanta, Ga. (Robt. B. Troutman, and Furman Smith, Atlanta, Ga., of counsel), for plaintiff.

John P. Cowart, U. S. Atty., T. Reese Watkins, Asst. U. S. Atty., Macon Ga. (Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Homer R. Miller, Special Assts. to the Atty. Gen., on the brief), for defendant.

DAVIS, Chief Judge.

Plaintiff herein qualified as executor of the will of Conkey P. Whitehead and on January 31, 1942, within the time fixed by law, filed a federal estate tax return, disclosing a tax due of $904,654.82, which amount was paid with the return. On January 20, 1945, the Commissioner of Internal Revenue gave notice to the taxpayer of an alleged deficiency of estate taxes in the principal amount of $2,109,675...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases