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WACHOVIA BANK & TRUST COMPANY v. UNITED STATES

No. C-4-WS-63.

234 F.Supp. 897 (1964)

WACHOVIA BANK & TRUST COMPANY, Administrator of the Estate of Luther A. Kiser, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court Middle District North Carolina, Winston-Salem Division.

September 21, 1964.

Attorney(s) appearing for the Case

Weston P. Hatfield, Hatfield & Allman, Winston-Salem, N. C., for plaintiff.

Leonard Tatar, Department of Justice, Washington, D. C., and R. Bruce White, Jr., Asst. U. S. Atty. for Middle District of North Carolina, for defendant,

GORDON, District Judge.

Wachovia Bank & Trust Company, as Administrator of the estate of Luther A. Kiser, deceased, and plaintiff herein, filed this action in this court to recover federal estate taxes alleged to have been erroneously and illegally collected by the United States following a refusal by the District Director of Internal Revenue to allow the estate marital deductions claimed by the plaintiff.

The facts in this case are stipulated. The following...

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