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DEKKER v. UNITED STATES

Civ. A. No. RI-125.

245 F.Supp. 255 (1965)

Agnes B. DEKKER, as Executor of the Last Will and Testament of Simon H. Dekker, deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court S. D. Illinois, N. D.

August 9, 1965.

Attorney(s) appearing for the Case

Joseph R. Rosborough, Moline, Ill., for plaintiff.

Edward R. Phelps, U. S. Atty., Springfield, Ill., C. Moxley Featherston, David A. Wilson, Jr., Steven Shapiro, Attys., Dept. of Justice, Washington, D. C., for defendant.

MERCER, Chief Judge.

Both parties have moved for summary judgment in this suit by plaintiff for reimbursement for federal estate taxes paid by the Executor of the Estate of Simon H. Dekker, Deceased, pursuant to a deficiency assessed by the District Director of Internal Revenue. There being presented no genuine issue as to any material fact, the cause is now before the court upon the legal question as to the legal effect...

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