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ELKINS' ESTATE v. UNITED STATES

Civ. A. No. 76-H-611.

457 F.Supp. 870 (1978)

ESTATE of James A. ELKINS et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Texas, Houston Division.

September 25, 1978.

Attorney(s) appearing for the Case

Charles T. Newton, Jr., N. L. Stevens III, Houston, Tex., for plaintiffs.

Louise G. Parks, Dallas, Tex., for defendant.

MEMORANDUM OPINION AND FINDINGS OF FACT

COWAN, District Judge.

James A. Elkins (hereinafter "Elkins, Sr.") was one of the founders of the banking complex which is now First City Ban-corporation. Elkins, Sr. is also the founder of a law firm which is now known as Vinson & Elkins.

Elkins, Sr., died May 7, 1972, leaving a substantial estate. Mrs. James A. Elkins died September 28, 1969. The estates of Mr. and Mrs. Elkins have paid a total of $1...

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