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HEITSCH v. KAVANAGH

No. 7229.

97 F.Supp. 749 (1951)

HEITSCH v. KAVANAGH.

United States District Court E. D. Michigan, S. D.

March 16, 1951.

Attorney(s) appearing for the Case

Robert D. Heitsch, Pontiac, Mich., for plaintiff.

Edward T. Kane, U. S. Atty., Roger P. O'Connor, Asst. U. S. Atty., Detroit, Mich., for defendant.

KOSCINSKI, District Judge.

Plaintiff filed this suit as executor of the estate of Janet H. Heitsch, deceased, to recover federal estate taxes paid by him under protest.

It is plaintiff's claim that provisions of the Internal Revenue Code requiring payment of federal estate taxes are void as violative of the Constitution of the United States in the following respects:

a. That Secs. 3760(a) (b) and 3761(a), Title 26 U.S.C.A., authorizing compromises...

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