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WALKER v. UNITED STATES

Civ. No. 84-C-875-C.

636 F.Supp. 61 (1986)

R. Edward WALKER, Plaintiff, v. UNITED STATES of America, Defendant, v. FIRST NATIONAL BANK AND TRUST COMPANY OF MIAMI, OKLAHOMA, Additional Defendant.

United States District Court, N.D. Oklahoma.

January 14, 1986.

Attorney(s) appearing for the Case

Michael Gibson, Dept. of Justice, Tax Div., Dallas, Tex., for U.S.

Jack H. Santee, Tulsa, Okl., for First Nat. Bank and Trust Co.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

H. DALE COOK, Chief Judge.

This matter came on before the Court for non-jury trial on November 1, 1985, on the cause of action alleged by the Defendant, United States of America ("IRS"), in Count II of its Counterclaim against Additional Defendant, First National Bank and Trust Company of Miami, Oklahoma ("Bank"). The issues raised by Count II of the IRS Counterclaim had previously been severed by the order of this...

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