Court of Appeals for the Fifth Circuit May 5, 1971, No. 30977 (Miami Beach First National Bank v. United States)

AINSWORTH, Circuit Judge:

This action is for refund of federal estate tax in the amount of $115,124.98 plus interest. The Government appeals from a judgment in favor of Taxpayers, The Miami Beach First National Bank as Administrator, C.T.A., and Marion Adler, Executrix (referred to herein collectively as “Taxpayer”), under the will of Edgar Adler, deceased. We reverse.