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FIRST NAT. BANK OF OREGON v. UNITED STATES

No. 135-77.

571 F.2d 21 (1978)

FIRST NATIONAL BANK OF OREGON, duly appointed Executor of the Estate of Bertha E. Chambers and Trustee of the Bertha E. Chambers Charitable Remainder Unitrust v. The UNITED STATES.

United States Court of Claims.

February 22, 1978.

Attorney(s) appearing for the Case

William J. Lehrfield, Washington, D. C., attorney of record for plaintiff; Webster & Chamberlain, Washington, D. C., of counsel.

Patricia B. Tucker, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser and Donald H. Olson, Washington, D. C., of counsel.

Before COWEN, Senior Judge, and NICHOLS and BENNETT, Judges.

ON THE PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

COWEN, Senior Judge:

This case raises the issue whether the last sentence of 26 U.S.C. § 2055(e)(3) (Supp. V. 1975) violates the equal protection clause of the 14th Amendment as included in the Fifth Amendment's due process clause.1 The sentence in question will not permit interest to be paid to a taxpayer until 180 days after he has filed a claim for refund, if the refund...

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