FISH v. UNITED STATES

Civ. No. 66-177.

291 F.Supp. 59 (1968)

Clarence Blagen FISH, Administrator with the Will Annexed of the Estate of Minnie C. Blagen, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

Supplemental Opinion January 14, 1969.


Attorney(s) appearing for the Case

Frederick H. Torp, George H. Fraser, Milo E. Ormseth, Davies, Biggs, Strayer, Stoel & Boley, Portland, Or., for plaintiff.

Mitchell Rogovin, Asst. Atty. Gen., Robert Livingston, Edward Ord, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Portland, Or., for defendant.


OPINION

BELLONI, District Judge.

This is an action under 28 U.S.C. § 1346 for the refund of federal estate taxes alleged by plaintiff to have been collected illegally and erroneously under the Internal Revenue laws of the United States.

Clarence G. Blagen died on May 28, 1951, leaving a will establishing a trust for the benefit of Minnie C. Blagen. It reads, in part:

"ART. III

"All the rest, residue and remainder of my estate...

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