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NATIONAL NEWARK & ESSEX BANK v. UNITED STATES

No. 59-68.

410 F.2d 789 (1969)

NATIONAL NEWARK & ESSEX BANK, a National Banking Association, and Robert W. Ballantine, Executors of the Estate of William Clark Symington, Deceased v. The UNITED STATES.

United States Court of Claims.

May 16, 1969.

Attorney(s) appearing for the Case

Joel A. Wolff, Newark, N. J., for plaintiffs; James C. Pitney, Newark, N. J., attorney of record.

Ira M. Langer, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant; Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

ON PLAINTIFFS' MOTION AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

COLLINS, Judge.

Plaintiff executors seek a refund of $37,450.85, plus interest, allegedly constituting an overassessment of estate taxes levied upon the estate of William Clark Symington, deceased. The central question is whether plaintiffs, before suing in this court, filed a valid administrative claim for refund, as required by 26 U.S.C. § 7422(a) (1964). As that statute directs...

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