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UNITED STATES v. FIRST NAT. BANK

No. 21216.

54 F.Supp. 351 (1943)

UNITED STATES v. FIRST NAT. BANK.

District Court, N. D. Ohio, E. D.

November 26, 1943.

Attorney(s) appearing for the Case

Don C. Miller, U. S. Atty., and Francis B. Kavanagh, Asst. U. S. Atty., both of Cleveland, Ohio, for plaintiff.

Austin Lynch, Sr., and Austin Lynch, Jr., of Canton, Ohio, and Edgar W. Jones, of Canton, Ohio, for defendants.

WILKIN, District Judge.

The question in this case is whether the filing of the government's claim for taxes with the administrator of the estate of Alexander B. Clark was a "proceeding in court" as required by Section 276(c) of Title 26 U.S.C.A. Int.Rev.Code. This court, after consideration of all the authorities and arguments and the purpose of the statute, is constrained to find that the filing of the claim with the administrator...

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