MERCHANTS NATIONAL BANK & TRUST CO. v. UNITED STATES

No. 11976.

246 F.2d 410 (1957)

MERCHANTS NATIONAL BANK and TRUST COMPANY OF INDIANAPOLIS, successor by consolidation to The Indiana Trust Company, executor and trustee under the will of Guy E. Street, deceased, Plaintiff-Appellee, v. UNITED STATES of America and Gary Campbell, district director of internal revenue, Defendants-Appellants.

United States Court of Appeals Seventh Circuit.

Rehearing Denied August 6, 1957.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Carolyn R. Just, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Jack C. Brown, U. S. Atty., Indianapolis, Ind., Harry Baum, Atty., Department of Justice, Washington, D. C., James L. Miller, Asst. U. S. Atty., Indianapolis, Ind., for appellant.

Arthur H. Northrup, Indianapolis, Ind., for appellee.

Before LINDLEY, SWAIM and SCHNACKENBERG, Circuit Judges.


SCHNACKENBERG, Circuit Judge.

Plaintiff sued defendants in the district court for a refund of a payment made to the defendant Campbell, covering an estate tax net deficiency (and interest thereon) assessed against the estate of Guy E. Street, who died August 16, 1950 and whose will was probated in the Probate Court of Marion County, Indiana. Plaintiff is the executor and trustee under said will and is also referred to herein as the taxpayer.

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