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CANAL NATIONAL BANK v. UNITED STATES

Civ. No. 8-144.

258 F.Supp. 626 (1966)

CANAL NATIONAL BANK, surviving Executor and Trustee under the Will of Frank B. Emery, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Maine, S. D.

July 25, 1966.

Attorney(s) appearing for the Case

Raymond E. Jensen, George J. Mitchell, Donald G. Lowry, Portland, Me., for plaintiff.

Lloyd P. LaFountain, U. S. Atty., Portland, Me., Rufus E. Stetson, Jr., Tax Division, Dept. of Justice, Jack S. Levin, Washington, D. C., for defendant.

GIGNOUX, District Judge.

Plaintiff is the surviving executor and trustee of the estate of Frank B. Emery. It brought this action for refund of $6,157.86 federal income taxes, and assessed interest in the amount of $929.84, paid under protest for the fiscal years ended March 31, 1961, 1962 and 1963.1 The question presented is whether plaintiff is entitled to charitable deductions for undistributed capital gains in the years involved as...

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