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MARYLAND NATIONAL BANK v. UNITED STATES

Civ. No. 14328.

236 F.Supp. 532 (1964)

MARYLAND NATIONAL BANK, a body corporate, and George Marriott Radcliffe, Executors under the Will of Virginia Appleton Wilson, v. UNITED STATES of America.

United States District Court D. Maryland.

December 21, 1964.

Attorney(s) appearing for the Case

William H. Gorman, II, Baltimore, Md. (Niles, Barton, Gans & Markell, Baltimore, Md., on the brief), for plaintiffs.

John M. Hammerman, Atty. Dept. of Justice, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston and David A. Wilson, Jr., Attys., Dept. of Justice, Washington, D. C., and Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., Baltimore, Md., on the brief), for defendant.

THOMSEN, Chief Judge.

This is a suit by the executors under the will of Virginia Appleton Wilson to recover $28,671.85, together with $4,667.62 statutory interest thereon, an aggregate of $33,339.46, paid by them as additional estate taxes following an assessment by the Internal Revenue Service.1 The question presented is whether her executors should have included in her taxable estate the value of the corpus of a trust created by the...

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