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FIRST NATIONAL BANK OF ELKHART CTY. v. UNITED STATES

Civ. No. 70 S 19.

330 F.Supp. 975 (1971)

The FIRST NATIONAL BANK OF ELKHART COUNTY, Executor of the Estate of Henry C. Higgason, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Indiana, South Bend Division.

April 16, 1971.

Attorney(s) appearing for the Case

F. LeRoy Wiltrout, Thomas V. Happer, Elkhart, Ind., for plaintiff.

Richard L. Kieser, Asst. U. S. Atty., South Bend, Ind., for defendant.

GRANT, Chief Judge.

MEMORANDUM

Plaintiff, as executor of Henry Higgason's estate, seeks a refund of income taxes which the decedent, under an alleged claim of right, reported and paid for several years prior to his death.

Higgason had been a self-employed optometrist for many years. On 1 May 1952 he executed an employment agreement with one Stanley Warner whereby Warner, who agreed to enter the optometry...

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