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FLORIDA NATIONAL BANK AT LAKELAND v. UNITED STATES

Civ. No. 68-238.

313 F.Supp. 1072 (1970)

The FLORIDA NATIONAL BANK AT LAKELAND et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Florida, Tampa Division.

June 1, 1970.

Attorney(s) appearing for the Case

Culverhouse, Tomlinson, Taylor & DeCarion, Jacksonville, Fla., for plaintiffs.

Rodger M. Moore, Atty., Tax Division, Dept. of Justice, Washington, D. C., John L. Briggs, U. S. Atty., Tampa, Fla., for defendant.

ADJUDICATION

WILLSON, Senior District Judge.

This is a suit for refund of federal estate taxes paid by the plaintiffs for the Estate of Hugh H. Nelson, deceased. The case was called for trial before Chief Judge Joseph P. Lieb of this Court. Pursuant to pretrial order, an extensive pretrial stipulation was filed by counsel for the parties. The stipulation contains the essential facts. In addition Chief Judge Lieb heard two witnesses as offered by plaintiffs...

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