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TRUST COMPANY OF GEORGIA v. ROSS

Civ. A. Nos. 9609-9611.

262 F.Supp. 900 (1966)

TRUST COMPANY OF GEORGIA, Executor under the Will of Carling Dinkler, Sr., Plaintiff, v. Aubrey C. ROSS, District Director of Internal Revenue, Defendant. Carling L. DINKLER, Jr. and Cornelia V. Dinkler, Plaintiffs, v. Aubrey C. ROSS, District Director of Internal Revenue, Defendant. TRUST COMPANY OF GEORGIA, Executor under the Will of C. L. Dinkler, Sr. and Mrs. Joel W. Dinkler, surviving wife, Plaintiffs, v. Aubrey C. ROSS, District Director of Internal Revenue, Defendant.

United States District Court N. D. Georgia, Atlanta Division.

December 12, 1966.

Attorney(s) appearing for the Case

Alston, Miller & Gaines, Atlanta, Ga., Spain, Gillon & Young, Birmingham, Ala., for plaintiffs.

Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U.S. Atty., Atlanta, Ga., for defendant.

MORGAN, Chief Judge.

In these actions, which have been consolidated for trial, the plaintiffs seek the recovery of income taxes and interest paid for the year 1961 in the total amount of $1,007,376.09. Jurisdiction of the Court is invoked under Title 28 U.S. C., § 1346(a) (1).

All of the basic facts were stipulated by the parties.

The actions were tried before this Court without a jury. After hearing the testimony, examining the exhibits, briefs...

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