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COLORADO SPRINGS NATIONAL BANK v. UNITED STATES

Civ. A. No. 8875.

255 F.Supp. 390 (1966)

The COLORADO SPRINGS NATIONAL BANK and Daisy D. Johnson, Executors of the Estate of R. E. Johnson, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Colorado.

June 29, 1966.

Attorney(s) appearing for the Case

Grant, Shafroth, Toll & McHendrie, Denver, Colo., for plaintiff.

Lawrence M. Henry, U. S. Atty., for the District of Colorado, David I. Shedroff, Asst. U. S. Atty., Denver, Colo., Richard M. Roberts, Acting Asst. Atty. Gen., Jerome Fink and Lawrence E. Doxsee, Attys., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION AND ORDER

WILLIAM E. DOYLE, Judge.

The plaintiffs herein seek refund of $306,477.78 in estate tax, together with $40,036.40 in interest, which amount was paid by the estate of R. E. Johnson. The testator died July 25, 1960. Daisy D. Johnson, the widow of R. E. Johnson, is co-executor, together with The Colorado Springs National Bank, of his estate. A marital deduction had been claimed by the estate and following disallowance of this a...

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