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EXCHANGE SECURITY BANK v. UNITED STATES

Civ. A. Nos. 66-684-S, 68-389-S.

345 F.Supp. 486 (1972)

EXCHANGE SECURITY BANK et al., Plaintiffs, v. UNITED STATES of America, Defendant. Ellen Gregg INGALLS et al., Plaintiffs, v. UNITED STATES of America, Defendant.

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

June 7, 1972.

Attorney(s) appearing for the Case

Robert McDavid Smith, Allen D. Rushton-Lange, Simpson, Robinson & Somerville, Birmingham, Ala., for plaintiffs.

Jack D. Warren, Tax Div. Dept. of Justice, Washington, D. C., Henry I. Frohsin, Birmingham, Ala., for defendant.

MEMORANDUM OF OPINION

POINTER, District Judge.

These actions, consolidated for trial, have been brought under 28 U.S.C. § 1346(a) (1) for the refund of income taxes collected on the 1960 incomes of Ellen Gregg Ingalls (CA 66-684) and of the Estate of Robert I. Ingalls Sr., deceased (CA 68-389).1 According to the assessments Mrs. Ingalls and her late husband's estate realized...

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