First National Bank of Montgomery v. United States
| Decision Date | 23 January 1961 |
| Docket Number | No. 18450.,18450. |
| Citation | 285 F.2d 123 |
| Parties | FIRST NATIONAL BANK OF MONTGOMERY, Executor, Estate of Georgia S. Gossler, Deceased, Appellant, v. UNITED STATES of America, Appellee. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Robert D. Thorington, Wm. S. Duke, Montgomery, Ala., for appellant.
Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C., Albert E. Byrne, Asst. U. S. Atty., Hartwell Davis, U. S. Atty., Montgomery, Ala., Charles K Rice, Asst. Atty. Gen., Lee A. Jackson, C. Guy Tadlock, Attys., Dept. of Justice, Washington, D. C., for appellee.
Before TUTTLE, Chief Judge, JONES, Circuit Judge, and MIZE, District Judge.
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Second National Bank of New Haven v. United States
...210 F.2d 792 (2 Cir. 1954); First National Bank of Montgomery v. United States, 176 F.Supp. 768, 772-775 (M.D. Ala.1959), aff'd, 285 F.2d 123 (5 Cir. 1961); See 10 Mertens, Law of Federal Income Taxation, § 61.03 (Zimet Rev.) (1958). 43 Darlington's Estate v. Commissioner, 302 F.2d 693, 694......
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Peyton's Estate v. CIR
...77 S.Ct. 100, 1 L.Ed.2d 79; First Nat'l Bank of Montgomery v. United States, 176 F.Supp. 768, 773-775 (M.D.Ala. 1959), affirmed 285 F.2d 123 (5 Cir., 1961). In appropriate fact situations courts have not hesitated to conclude that disqualifying collusion did not exist and to recognize the s......
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Brown v. U.S.
...S.Ct. 707, 709, 1 L.Ed.2d 746 (1957); First Nat'l Bank of Montgomery v. United States, 176 F.Supp. 768, 772 (M.D.Ala.1959), aff'd, 285 F.2d 123 (5th Cir.1961). Moreover, as to the question of whether an estate's administration had been "unduly prolonged," it is not surprising that the IRS m......
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