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LAKE SHORE NATIONAL BANK v. COYLE

Civ. No. 66-C-1002.

296 F.Supp. 412 (1968)

LAKE SHORE NATIONAL BANK and Melvin R. Luster, as Executors of the Last Will and Testament of Arthur M. Luster, Deceased, Plaintiffs, v. E. C. COYLE, Jr., District Director of Internal Revenue, Defendant.

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

June 27, 1968.

Attorney(s) appearing for the Case

Luster & Luster, Chicago, Ill., for plaintiffs.

Thomas A. Foran, U. S. Atty., N.D. Ill., for defendant.

MEMORANDUM OPINION

Cross-Motions for Summary Judgment

MAROVITZ, District Judge.

This is a tax refund case, in which plaintiffs seek to recover certain alleged over-payments of estate taxes in the amount of $82,942.71 and interest, for the benefit of the estate of Arthur Luster, deceased. The plaintiffs, Lake Shore National Bank and Melvin R. Luster, are co-executors of Arthur Luster's will.

The parties have submitted cross-motions for summary...

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