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NORTHWEST SECURITY NAT. BANK OF SIOUX FALLS v. WELSH

Civ. No. 1265.

203 F.Supp. 263 (1962)

NORTHWEST SECURITY NATIONAL BANK OF SIOUX FALLS, Sioux Falls, South Dakota, and Robert W. Best, as trustees of the Esta Sharp Best and the Fred V. Best Trusts; Fred V. Best and Robert W. Best, as executors of the Last Will and Testament and estate of Esta Sharp Best, deceased, Plaintiffs, v. W. C. WELSH, as Collector of Internal Revenue of the United States of America within and for the District of South Dakota, Defendant.

United States District Court D. South Dakota, S. D.

March 9, 1962.

Attorney(s) appearing for the Case

T. R. Johnson, Sioux Falls, S. D., for plaintiffs.

Stephen H. Anderson, Dept. of Justice, Washington, D. C., for defendant (Harold C. Doyle, U. S. Dist. Atty. for Dist. of South Dakota, Sioux Falls, S. D., on the brief).

MICKELSON, Chief Judge.

In 1954, testatrix, one Esta Sharp Best, who died on December 8, 1957, employed attorney Fred G. Warren, who is also now deceased, to draft her will. That will is the focal point of this controversy.

The will sets up two trusts, the first of which is designated in the will as the "Fred V. Best Trust." It is under this trust that a marital deduction is claimed by the taxpayers, plaintiffs herein, and which trust embraces a large portion...

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