United States District Court for the District of Arkansas April 6, 1971, No. KC-2953 (United States v. Russell)

MEMORANDUM AND ORDER

ARTHUR J. STANLEY, Jr., Senior District Judge.

This is an action brought by the United States to recover estate taxes which it contends are owed by the estate of one T. C. Russell. Liability is sought to be imposed on Harriett C. Russell, the wife of the decedent and the surviving joint tenant of some of the estate assets, pursuant to the provisions of 26 U.S.C.A.