UNITED STATES v. FIRST HUNTINGTON NAT. BANK

Civ. No. 5.

34 F.Supp. 578 (1940)

UNITED STATES v. FIRST HUNTINGTON NAT. BANK.

District Court, S. D. West Virginia.

July 20, 1940.


Attorney(s) appearing for the Case

Lemuel R. Via, U. S. Atty., and John W. Hereford, Asst. U. S. Atty., both of Huntington, W. Va. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and F. A. Michels, Sp. Assts. to Atty. Gen., on the brief), for plaintiff.

Walter L. Brown, Jackson N. Huddleston, and Fitzpatrick, Brown & Davis, all of Huntington, W. Va., for defendant.


HARRY E. WATKINS, District Judge.

This is an action by the United States seeking to hold an administrator personally liable for an estate tax under Sec. 3467, R. S., 31 U.S.C.A. § 192. Both plaintiff and defendant have moved for summary judgment under Rule 56 of the Rules of Federal Procedure, 28 U.S.C.A. following section 723c. The principal question presented here is whether the action is barred by limitations.

The complaint, amended complaint, answer...

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