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KELLOGG-CITIZENS NAT. BANK OF GREEN BAY, WIS. v. UNITED STATES

No. 108-62.

330 F.2d 635 (1964)

KELLOGG-CITIZENS NATIONAL BANK OF GREEN BAY, WISCONSIN, Executor of the Estate of Joseph B. Holzer, Deceased v. The UNITED STATES.

United States Court of Claims.

April 17, 1964.

Attorney(s) appearing for the Case

Paul P. Lipton, Milwaukee, Wis., for plaintiff; Richard A. Petrie, Milwaukee, Wis., of counsel.

Philip I. Brennan, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant; Edward S. Smith, Lyle M. Turner and Robert Livingston, Washington, D. C., were on the brief.

Before JONES, Chief Judge, REED, Justice (Retired), sitting by designation, and LARAMORE, DURFEE and DAVIS, Judges.

DAVIS, Judge.

In this estate tax refund suit, the first question to be decided is whether the taxpayer filed a timely claim with the Internal Revenue Service asking for the refund now sought. On that threshold issue the facts are undisputed. Plaintiff, as the executor of the estate of Joseph B. Holzer who died on April 21, 1954, filed an estate tax return on April 26 or 27, 1955, and immediately paid an estate tax of $26,275.37. About two years later, on June 25,...

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