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FIRST COUNTY NAT. B. & T. CO. OF WOODBURY, N. J. v. UNITED STATES

Civ. No. 212-67.

291 F.Supp. 837 (1968)

FIRST COUNTY NATIONAL BANK AND TRUST COMPANY, OF WOODBURY, NEW JERSEY, Executor under the Will of Clifford H. Shivers, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

October 4, 1968.

Attorney(s) appearing for the Case

David E. Crabtree, Woodbury, N. J., for plaintiff.

David M. Satz, Jr., U. S. Atty., Dist. of New Jersey, Mitchell Rogovin, Asst. Atty. Gen., Donald R. Anderson and James B. McDaniel, Attys., Dept. of Justice, Washington, D. C., for the United States.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

COHEN, District Judge:

Plaintiff, the First County National Bank and Trust Company of Woodbury, New Jersey, as the executor under the will of Clifford H. Shivers, deceased, seeks refund from the United States of America of a $12,949.65 penalty, plus interest, assessed for the delinquent filing of a federal estate gift tax return for the year 1964. The asserted basis for the refund is that the decedent was mentally...

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