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MERCHANTS NAT. BANK OF CEDAR RAPIDS v. UNITED STATES

Civ. No. 70-C-7-CR.

326 F.Supp. 384 (1971)

The MERCHANTS NATIONAL BANK OF CEDAR RAPIDS, Trustee under the Last Will and Testament of Victor D. Merveaux, Deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, N. D. Iowa, Cedar Rapids Division.

February 18, 1971.

Attorney(s) appearing for the Case

Ralph V. Harman, Cedar Rapids, Iowa, for plaintiff.

Evan L. Hultman, U. S. Atty., Sioux City, Iowa, Stephen J. Csontos, Atty., Department of Justice, Johnnie M. Walters, Asst. Atty. Gen., David A. Wilson, Jr., Atty., Department of Justice, Washington, D. C., for defendant.

ORDER

McMANUS, Chief Judge.

This matter is before the court on cross-Motions for Judgment on the Pleadings, filed September 4 and November 3, 1970, by plaintiff and defendant respectively. A motion for oral hearing was filed November 20, 1970, by plaintiff.

This action is brought under the provisions of 28 U.S.C. § 1346(a) (1) for the recovery of $30,057.61 plus interest on the ground that defendant erroneously denied a marital deduction authorized...

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