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STEWART v. UNITED STATES

Civ. No. 69-381.

314 F.Supp. 636 (1970)

Charles E. STEWART, Executor of the Estate of Crete Stewart Myers, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Oklahoma.

June 24, 1970.

Attorney(s) appearing for the Case

Russell Thompson, Lynn Bullis, and Ronald L. Howland, of Monnet, Hayes, Bullis, Grubb & Thompson, Oklahoma City, Okl., for plaintiff.

William R. Burkett, U. S. Atty., Givens Adams, Asst. U. S. Atty., Ben A. Douglas, and Eugene A. Sayere, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

DAUGHERTY, District Judge.

Plaintiff seeks a refund of estate tax paid on a deficiency assessment in the Estate of Crete Stewart Myers. A timely claim for refund has been disallowed by the District Director, Internal Revenue Service, Oklahoma City, Oklahoma. The Court has jurisdiction of this action under 28 U.S.C.A. § 1346(a) (1). Venue is proper pursuant to 28 U.S.C.A. § 1402(a...

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