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MERCANTILE TRUST COMPANY NATIONAL ASS'N v. UNITED STATES

No. 69 C 61(2).

312 F.Supp. 108 (1970)

MERCANTILE TRUST COMPANY NATIONAL ASSOCIATION, a corporation, Executor of the Estate of Charles W. Ahner, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

April 8, 1970.

Attorney(s) appearing for the Case

Michael J. Aubuchon and Jesse E. Bishop, St. Louis, Mo., for plaintiff.

Daniel Bartlett, Jr., U. S. Atty., St. Louis, Mo., Michael C. Durney, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

MEREDITH, District Judge.

This case was tried to the Court. The Court has been duly advised by depositions, stipulation, and briefs of the parties.

Plaintiff is a national bank, doing business in the City of St. Louis, Missouri, and is the executor of the estate of Charles W. Ahner, a resident of St. Louis County, Missouri, who died on June 17, 1965.

On September 14, 1966, the plaintiff...

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