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U.S. v. COMMERCIAL NAT. BANK OF PEORIA

No. 87-2832.

874 F.2d 1165 (1989)

UNITED STATES of America, Plaintiff-Appellant, v. COMMERCIAL NATIONAL BANK OF PEORIA, as Executor of the Estate of Joseph G. O'Brien, et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided May 10, 1989.

Attorney(s) appearing for the Case

Linda E. Mosakowski, Asst. Atty. Gen., Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Dean B. Rhoads, Peoria, Ill., for defendants-appellees.

Before MANION and KANNE, Circuit Judges, and FAIRCHILD, Senior Circuit Judge.

KANNE, Circuit Judge.

The government sued the Commercial National Bank of Peoria as Executor of the Estate of Joseph G. O'Brien and as Trustee of three irrevocable trusts for the recovery of tax refunds. The government contended that the tax returns upon which the refunds were based were filed beyond the statutory period for filing claims and concluded that it was entitled to a return of erroneously refunded money. The district court concluded that the taxpayers had...

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