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MANUFACTURERS NAT. BANK OF DETROIT v. UNITED STATES

Civ. A. No. 17137.

175 F.Supp. 291 (1959)

MANUFACTURERS NATIONAL BANK OF DETROIT, a National Banking Association, as Executor of the Last Will and Testament of Clifford B. Longley, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

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

June 1, 1959.

Attorney(s) appearing for the Case

Bodman, Longley, Bogle, Armstrong & Dahling, Henry I. Armstrong, Jr., Detroit, Mich., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Philip R. Miller, Leo M. McCormack, Attys. Dept. of Justice, Washington, D. C., Fred W. Kaess, U. S. Atty., Elmer L. Pfeifle, Jr., Asst. U. S. Atty., Detroit, Mich., for defendant.

THORNTON, District Judge.

Plaintiff brings this suit to recover estate taxes paid by it as executor for the estate of Clifford B. Longley, who died July 15, 1954. The issue here is simply whether a section of the Internal Revenue Code of 1939, as amended, is unconstitutional as applied in this case. The identical question has been decided by several courts prior to this time, but there is a conflict in their decisions. It appears to us that there is no reconciliation...

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