MEMORANDUM AND ORDER
CAMPBELL, Chief Judge.
The government brings this action for the collection of federal estate taxes previously assessed and allegedly due from the estate of Gertrude Witbeck Hanlin (hereinafter referred to as "decedent"). Defendant, Harris Trust and Savings Bank (hereinafter referred to as "Harris"), is the executor of the estate and trustee of five trusts created by the will of the decedent. The other defendants are surviving beneficiaries...
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