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McCARTHY v. UNITED STATES

No. 86-1173.

806 F.2d 129 (1986)

Daniel F. McCARTHY, and First National Bank & Trust Company of Evanston, Trustees of the Melanie B. McCarthy Trust, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 24, 1986.

As Corrected February 11, 1987.

Attorney(s) appearing for the Case

Allen H. Meyer, Chicago, Ill., for plaintiffs-appellees.

John Murray, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellant.

Before BAUER, Chief Judge, and FLAUM and EASTERBROOK, Circuit Judges.

BAUER, Chief Judge.

This is an appeal from an order of the district court granting the plaintiff taxpayer's motion for summary judgment and compelling the Government to issue an estate tax refund. We reverse the order of the district court and remand this case for further consideration in light of our holding herein.

I.

This case arises from the imposition of an estate tax deficiency by the Internal Revenue Service against the estate of Melanie B...

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