COMMERCIAL NATIONAL BANK OF KANSAS CITY v. UNITED STATES

No. KC-2259.

265 F.Supp. 806 (1966)

The COMMERCIAL NATIONAL BANK OF KANSAS CITY and the Boatmen's National Bank of St. Louis, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court D. Kansas.

December 23, 1966.


Attorney(s) appearing for the Case

Homer Davis, Leavenworth, Kan., Robert B. Langworthy and John R. Cleary, of Linde, Thomson, VanDyke, Fairchild & Langworthy, Kansas City, Mo., and Charles C. Allen, Jr., of Lewis, Rice, Tucker, Allen & Chubb, St. Louis, Mo., for plaintiffs.

Newell A. George, U. S. Atty., and Thomas E. Joyce, Asst. U. S. Atty., Kansas City, Kan., Mitchell Rogovin, Asst. Atty. Gen., and Jerome Fink and Giora Ben-Horin, Attys., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM OF DECISION

ARTHUR J. STANLEY, Jr., Chief Judge.

This action to recover a refund from the defendant of certain federal estate taxes is brought by the plaintiffs under the provisions of 26 U.S.C.A. § 2055(a) (2). The facts required to accomplish a complete determination of the issues presented by this controversy are not in dispute, and the case is now before this court upon motion by both plaintiffs and by defendant for summary judgment....

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