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GILFILLAN v. KELM

Civ. A. No. 1983.

128 F.Supp. 291 (1955)

Charles O. GILFILLAN, Executor of the Estate of Emma K. Gilfillan, deceased; Charles O. Gilfillan and First Trust Company of Saint Paul as Trustees under the Last Will and Testament of Emma K. Gilfillan, and Charles D. Gilfillan, Memorial, Inc., a corporation, Plaintiffs, v. E. F. KELM, Collector of Internal Revenue for the District of Minnesota, Defendant.

United States District Court, D. Minnesota, Third Division.

February 9, 1955.

Attorney(s) appearing for the Case

Irving Clark, of Doherty, Rumble & Butler, St. Paul, Minn., for plaintiffs.

H. Brian Holland, Asst. Atty. Gen., E. A. Goldstein, Sp. Asst. to the Atty. Gen., George E. MacKinnon, U. S. Atty., St. Paul, Minn., for defendant.

DONOVAN, District Judge.

This is an action for refund of federal estate taxes. Claim for refund was properly filed, suit timely commenced, and the Court has jurisdiction. The pertinent facts and issues are undisputed and may be summarized.

Plaintiffs seek to recover $30,137.89 with interest, a deficiency assessed and paid, growing out of an estate of one Emma K. Gilfillan, who died testate on December 13, 1945. By her will she created a memorial, known as...

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