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ESTATE OF DEOBALD v. UNITED STATES

Civ. A. No. 75-1782.

444 F.Supp. 374 (1977)

ESTATE of Harold John DEOBALD (through its Executrix, Frances M. Deobald) v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

December 28, 1977.

Attorney(s) appearing for the Case

Joel A. Mendler, Baldwin, Haspel, Molony, Rainold & Meyer, New Orleans, La., for plaintiff.

Leonard P. Avery, Asst. U. S. Atty., New Orleans, La., Fred W. Schwendimann, Dept. of Justice, Tax Div., Dallas, Tex., for defendant.

JACK M. GORDON, District Judge.

MEMORANDUM AND ORDER

The plaintiff, Estate of Harold J. Deobald, and the defendant, United States of America, have filed cross-motions for summary judgment on issues concerning estate tax assessments against the deceased's estate.

Harold J. Deobald died January 22, 1972, while domiciled in Jefferson Parish, Louisiana. His spouse, Mrs. Frances Deobald, was duly qualified as executrix of his estate. A federal estate...

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