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UNION COMMERCE BANK v. UNITED STATES

No. 79-3414.

638 F.2d 962 (1981)

UNION COMMERCE BANK, Executor of the Estate of Freeman Smith, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 22, 1981.

Attorney(s) appearing for the Case

Terrence O'Donnell, Richard A. Lesco, Marshman, Snyder & Corrigan, Cleveland, Ohio, for plaintiff-appellant.

Jerome Fink, M. Carr Ferguson, Gilbert E. Andrews, Grant W. Wiprud, Philip Brennan, Tax Division, Dept. of Justice, Washington, D. C., Frederick M. Coleman, U. S. Atty., Cleveland, Ohio, for defendant-appellee.

Before WEICK and MARTIN, Circuit Judges, and NIXON, District Judge.

PER CURIAM.

Union Commerce Bank, as executor of the estate of Freeman A. Smith, appeals from the judgment of the District Court partially dismissing its complaint seeking a refund of federal estate taxes for failure to comply with the statute of limitations set forth in 26 U.S.C. § 6532(a). The decision of the District Court is reported in 463 F.Supp. 842 (1978).

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