LAKE SHORE NATIONAL BANK v. COYLE

No. 17464.

419 F.2d 958 (1969)

LAKE SHORE NATIONAL BANK and Melvin R. Luster, as Executors of the Last Will and Testament of Arthur M. Luster, Deceased, Plaintiffs-Appellants, v. E. C. COYLE, Jr., District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

December 30, 1969.


Attorney(s) appearing for the Case

Julian J. Luster, Chicago, Ill., for plaintiffs-appellants; Luster & Luster, Chicago, Ill., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Paul M. Ginsburg, Attys., Dept. of Justice, Washington, D. C., for defendant-appellee; Thomas A. Foran, U. S. Atty., of counsel.

Before SWYGERT and FAIRCHILD, Circuit Judges, and ESCHBACH, District Judge.


SWYGERT, Circuit Judge.

This appeal concerns a suit for refund of alleged overpayments of estate taxes instituted by plaintiffs, Lake Shore National Bank and Melvin R. Luster, as executors of the estate of Arthur M. Luster, deceased. The district court was presented with two issues on cross-motions for summary judgment. They were: (1) whether the estate was entitled to a marital deduction in the amount of $200,000; and (2) whether the estate was entitled to recover...

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