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ATTIX v. ROBINSON

Civ. No. 61.

155 F.Supp. 592 (1957)

Ruth Jane ATTIX, Executrix of the Estate of Fred F. Attix, Deceased, Plaintiff, v. Thomas M. ROBINSON, Defendant.

United States District Court D. Montana, Billings Division.

October 24, 1957.

Attorney(s) appearing for the Case

Felt, Felt & Burnett, Billings, Mont., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, Jr., Department of Justice, Washington, D. C., Krest Cyr, U. S. Atty. for District of Montana, Butte, Mont., and Dale F. Galles, Asst. U. S. Atty., Billings, Mont., for defendant.

JAMESON, District Judge.

This is an action for recovery of federal estate taxes paid by Ruth Jane Attix, executrix of the estate of Fred F. Attix, deceased, to the District Director of Internal Revenue for the District of Montana. The facts, which have been stipulated, may be summarized as follows:

The decedent, Fred F. Attix, executed his last will and testament November 7, 1947. He died on February 9, 1948, and his will was duly admitted to probate in the...

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