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TRADERS NATIONAL BANK OF KANSAS CITY v. UNITED STATES

No. 9496.

148 F.Supp. 278 (1956)

TRADERS NATIONAL BANK OF KANSAS CITY, Executor of the Estate of James Oliver Miller, Deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

December 18, 1956.

Attorney(s) appearing for the Case

John B. Gage, Jess W. Van Ert (of Gage, Hillix, Moore & Park), Kansas City, Mo., for plaintiff.

Edward L. Scheufler, Dist. Atty., and Horace W. Kimbrell, Asst. Dist. Atty., Kansas City, Mo., Charles K. Rice, Acting Asst. Atty. Gen., Andrew D. Sharpe, Robert H. Showen, Attorneys, Department of Justice Washington, D. C., for defendant.

DUNCAN, Chief Judge.

Plaintiff instituted this suit under the provisions of § 1346(a) (1) Title 28 U.S. C. to recover the sum of $3,020 alleged to have been wrongfully and illegally collected as an estate tax from the estate of James Oliver Miller, deceased. The facts are not in dispute, and were submitted to the court by stipulation.

Briefly stated, the facts are, that the Traders National Bank of Kansas City is the administrator of the estate of James...

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