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COX v. UNITED STATES

Civ. A. No. 2688-N.

296 F.Supp. 145 (1968)

Callie L. COX and B. C. Cox, Jr., as Executors under the Will of B. C. Cox, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court M. D. Alabama, N. D.

October 10, 1968.

Attorney(s) appearing for the Case

W. H. Albritton, Albritton & Rankin, Andalusia, Ala., for plaintiffs.

Ben Hardeman, U. S. Atty., Montgomery, Ala., for defendant.

ORDER

FRANK M. JOHNSON, Jr., District Judge.

This is an action seeking a refund of estate taxes. It is agreed that this Court has jurisdiction pursuant to 28 U.S.C. § 1346(a). It has been further agreed that this cause be submitted upon the pleadings and upon an agreed Stipulation of Facts. This Court has also had the benefit of supporting briefs and oral argument September 6, 1968.

The decedent, B. C. Cox, died testate on April 29, 1960, leaving...

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