United States of America, Plaintiff-appellee, v. Shirley Whitcup Feinstein, Administratrix of the Estate of Harry H. Whitcup, Deceased, Defendant-appellant, 418 F.2d 501 (5th Cir. 1969)

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U.S. Court of Appeals for the Fifth Circuit - 418 F.2d 501 (5th Cir. 1969) November 24, 1969
Rehearing Denied December 29, 1969

Appeal from the United States District Court for the Southern District of Florida at Miami; Joe Eaton, Judge.

James Stillman, Leo Greenfield, Street & Greenfield, Miami, Fla., for appellant.

William A. Meadows, Jr., U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Ann E. Belanger, Attys., U. S. Dept. of Justice, Tax Division, Washington, D. C., for appellee.

Before RIVES, BELL, and DYER, Circuit Judges.

PER CURIAM:


The District Court granted summary judgment for the government on its claim against taxpayer-appellant for $6,129.56 in interest on estate taxes. The assignments of error center on the contention that disputed factual issues prevented the use of the summary judgment procedure. After carefully examining the record we conclude that there was no material issue of fact in controversy. It was thus proper to dispose of the case by summary judgment.

Affirmed.

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