ROBINSON v. UNITED STATES

Civ. No. 75-1970 GBH.

454 F.Supp. 1160 (1978)

Kent ROBINSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. California.

June 5, 1978.


Attorney(s) appearing for the Case

Jeffrey F. Beck, San Francisco, Cal., for plaintiff.

Richard J. Sideman, Asst. U. S. Atty., Tax Div., San Francisco, Cal., for defendant.


MEMORANDUM OF DECISION

GEORGE B. HARRIS, Senior District Judge.

This is an action for the refund of federal estate taxes of $22,824.90, plus assessed interest of $3,513.78, for a total of $26,338.68 plus statutory interest. The plaintiff is the executor of the estate and also a son of the decedent, Hazel S. Robinson, who died in San Francisco on November 13, 1968.

The matter was tried to the court sitting without a jury, and thereafter submitted...

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