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MERCANTILE-SAFE DEPOSIT AND TRUST CO. v. UNITED STATES

Civ. No. 19789.

311 F.Supp. 670 (1970)

MERCANTILE-SAFE DEPOSIT AND TRUST COMPANY and Jay Jefferson Miller, Surviving Executors of the Estate of Ellen A. Schoeneman, Mercantile-Safe Deposit and Trust Company, Josepha S. Miller, Jay Jefferson Miller and Edward A. Halle, Executors of the Estate of Ansel Schoeneman, Jay Jefferson Miller and Josepha S. Miller v. UNITED STATES of America.

United States District Court, D. Maryland.

April 13, 1970.

Attorney(s) appearing for the Case

Shale D. Stiller and Frank, Bernstein, Conaway & Goldman, Baltimore, Md., for plaintiffs.

Johnnie M. Walters, Asst. Atty. Gen., Donald R. Anderson and Thomas R. Wechter, Attys., Civil Tax Division, Dept. of Justice, Washington, D. C., and Stephen H. Sachs, U. S. Atty., and Alan B. Lipson, Asst. U. S. Atty., Baltimore, Md., for defendant.

THOMSEN, Chief Judge.

This is a refund suit brought by the executors of the estate of Ellen A. Schoeneman, the executors of the estate of Ansel Schoeneman, and Jay Jefferson Miller and Josepha S. Miller individually, against the United States for the recovery of gift taxes and assessed interest for the years 1963 and 1964.

The question presented is whether in computing their gift tax liabilities, the annual exclusion...

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