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CHARLESTON NATIONAL BANK v. UNITED STATES

No. CA-70-42-CH.

323 F.Supp. 530 (1971)

The CHARLESTON NATIONAL BANK, Charles B. Stacy, Walter C. Price, Jr., and D. E. Matthews, all as Executors of Thomas Clifton Matthews, deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. West Virginia, Charleston Division.

February 25, 1971.

Attorney(s) appearing for the Case

William C. Payne, Spilman, Thomas, Battle & Klostermeyer, Charleston, W. Va., for plaintiffs.

Johnnie M. Walters, H. E. Marmoll, Dept. of Justice, Washington, D. C. and W. Warren Upton, U. S. Atty., Charleston, W. Va., for defendant.

MEMORANDUM OPINION

FIELD, Chief Judge.

Thomas Clifton Matthews was a stockholder in Conlon Baking Company, a West Virginia corporation, which was engaged in the business of producing bakery products in a plant at Charleston, West Virginia. On December 18, 1962, Conlon and Storck Baking Company entered into an agreement which gave Storck the option to purchase certain assets of Conlon including the land and operating assets but not cash, U. S. Treasury bills...

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