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FIRST TRUST CO. OF ST. PAUL v. UNITED STATES

No. 3-74-Civ-211.

402 F.Supp. 778 (1975)

FIRST TRUST CO. OF ST. PAUL and Linda B. Ames, Co-Executors, Estate of Charles Lesley Ames, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

November 11, 1975.

Attorney(s) appearing for the Case

Timothy J. Halloran, Doherty, Rumble & Butler, St. Paul, Minn., for plaintiff.

Robert G. Renner, U. S. Atty., Scott P. Crampton, Asst. Atty. Gen., Jerome Fink and Daniel J. Dinan, attys., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

DEVITT, Chief Judge.

The issue to be resolved in this federal estate tax refund lawsuit is how to properly compute the "marital deduction" allowable to the estate of one Charles Lesley Ames, deceased. The facts, as outlined below, are not in dispute, and the matter has been submitted on cross motions for summary judgment.

The marital deduction originally claimed in the federal estate tax return filed on behalf of the estate has...

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