Court of Appeals for the First Circuit January 23, 1970, 52-66, 53-66 (First National Bank in Dallas, of the Estate of George Pattullo, Deceased v. The United States. Lucile W. Pattullo v. The United States)

OPINION

LARAMORE, Judge.

In these suits, the First National Bank in Dallas, as executor of the estate of George Pattullo, and Lucile W. Pattullo (his widow), seek recovery of Federal excise taxes and interest paid by the Pat-tullos, individually, with respect to their purchases of certain stocks of Canadian corporations in late 1963 and early 1964.