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CITIZENS NATIONAL BANK OF EVANSVILLE v. UNITED STATES

No. 15254.

359 F.2d 817 (1966)

The CITIZENS NATIONAL BANK OF EVANSVILLE, et al., as Executor of the Last Will and Testament of G. Ashburn Koch, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

March 31, 1966.

Attorney(s) appearing for the Case

Jerome I. Chapman, Office of the Solicitor General, John B. Jones, Jr., Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., Richard P. Stein, U. S. Atty., Indianapolis, Ind. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Edwin W. Johnson, Evansville, Ind. (John L. Carroll, Evansville, Ind., on the brief), for appellee.

Before KNOCH, CASTLE and KILEY, Circuit Judges.

KILEY, Circuit Judge.

Plaintiff-Bank sued under 28 U.S.C. § 1346(a)(1) for refund of estate taxes paid after the District Director of Internal Revenue disallowed part of a marital deduction claimed in the estate tax return filed by the Bank by virtue of the Int. Rev. Code of 1954, § 2056. The district court held in favor of the Bank under § 2056(b) (5).1 We affirm.

The deduction was claimed by the Bank as executor...

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