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LIBERTY NAT. BANK & TRUST CO. v. U.S.

No. 88-5370.

867 F.2d 302 (1989)

LIBERTY NATIONAL BANK & TRUST COMPANY, Executor, Estate of Terry H. Fischer, Deceased, Plaintiff-Appellant. v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 6, 1989.

Attorney(s) appearing for the Case

William A. MacKenzie, Robert A. Marshall (argued), Ewen, MacKenzie & Peden, Louisville, Ky., for Liberty National Bank & Trust Co.

Gary R. Allen, Acting Chief, William S. Rose, Jr., Asst. Atty. Gen., Richard Farber, Raymond W. Hepper (argued), U.S. Dept. of Justice Tax Div., Washington, D.C., Richard A. Dennis, Asst. U.S. Atty., Louisville, Ky., for United States.

Before MERRITT and GUY, Circuit Judges, EDWARDS, Senior Circuit Judge.

RALPH B. GUY, Jr., Circuit Judge.

Liberty National Bank and Trust Company (Liberty), as executor for the estate of Terry H. Fischer (decedent), brought this action against the United States of America (government) for a refund of federal estate taxes paid by the estate as a result of the decedent's death on April 26, 1983. Jurisdiction in the district court was conferred by 28 U.S.C. § 1346(a)(1). Both parties filed summary judgment motions, and the district...

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