UNITED STATES v. FIRST NAT. BANK

No. 12392.

133 F.2d 886 (1943)

UNITED STATES v. FIRST NAT. BANK & TRUST CO. OF MINNEAPOLIS et al.

Circuit Court of Appeals, Eighth Circuit.

February 23, 1943.


Attorney(s) appearing for the Case

Paul S. McMahon, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Edward First, Sp. Assts. to the Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellant.

John W. Windhorst, of Minneapolis, Minn. (Leland W. Scott and Fletcher, Dorsey, Barker, Colman & Barber, all of Minneapolis, Minn., on the brief), for appellees.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.


THOMAS, Circuit Judge.

This is an appeal from a judgment against the United States in favor of plaintiffs, appellees, in a suit to recover $1,481.30 with interest and costs allegedly illegally assessed as estate taxes and paid under protest by the executors of the estate of Eilef Smedal, deceased.

The facts are not in dispute. The decedent died testate domiciled in Wisconsin on January 30, 1938. At the time of his death he was insured under nine life insurance...

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