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MIDLAND NATIONAL BANK OF BILLINGS v. UNITED STATES

Civ. No. 138.

168 F.Supp. 736 (1959)

The MIDLAND NATIONAL BANK OF BILLINGS, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Montana, Billings Division.

January 2, 1959.

Attorney(s) appearing for the Case

Cooke, Moulton, Bellingham & Longo, Billings, Mont., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., Lyle M. Turner, Benjamin H. Pester, James P. Saunders, Dept. of Justice, Washington, D. C., Krest Cyr, U. S. Atty., Butte, Montana, for defendant.

JAMESON, District Judge.

Plaintiff is executor of the estate of John H. Garberson, who died on August 8, 1950. The decedent was a physician and among the assets of his estate were accounts receivable which were determined to have a fair market value of $65,000 for federal estate tax purposes. For the fiscal period ending July 31, 1951, receivables in the net amount of $66,807.73 were collected; and for the fiscal year ending July 31, 1952, the net amount of $8,632...

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