MERRILL TRUST COMPANY v. UNITED STATES

Civ. No. 1020.

167 F.Supp. 474 (1958)

The MERRILL TRUST COMPANY in its capacity as Executor under the will of Emma C. Shaw, late of Bangor, County of Penobscot, State of Maine, deceased, v. UNITED STATES of America.

United States District Court D. Maine, N. D.

October 17, 1958.


Attorney(s) appearing for the Case

George F. Peabody, Merrill R. Bradford, Bangor, Me., for plaintiff.

Peter Mills, U. S. Atty., Portland, Me., Rufus E. Stetson, Jr., Tax Division, Department of Justice, Washington, D. C., for defendant.


GIGNOUX, District Judge.

This matter comes before the Court upon defendant's motion to dismiss the complaint for failure to state a claim upon which relief can be granted. Rule 12, Federal Rules of Civil Procedure, 28 U.S.C.A.

The principal action was brought by complaint filed May 7, 1957, pursuant to the provisions of 28 U.S.C.A. § 1346(a) (1). It seeks recovery of $12,604.53 of federal estate tax and interest alleged to have been erroneously assessed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases