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PROESEL v. UNITED STATES

No. 78-1072.

585 F.2d 295 (1978)

Henry A. PROESEL and La Salle National Bank, Trustees, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 13, 1978.

Attorney(s) appearing for the Case

Burton W. Kanter, Chicago, Ill., for plaintiffs-appellants.

Richard D. Buik, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before FAIRCHILD, Chief Judge, and CUMMINGS and WOOD, Circuit Judges.

CUMMINGS, Circuit Judge.

In this lawsuit the trustees of the Frieda Proesel Testamentary Trust sought a $17,711.30 (plus costs and interest) refund of estate taxes and allowance of a deduction for attorneys' fees for prosecuting the claim. The district court granted the Government's motion for summary judgment, resulting in this appeal. We affirm as to the refund.

Mrs. Proesel died on August 12, 1965. The Executor...

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