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MERCHANTS NATIONAL BANK OF TOPEKA v. UNITED STATES

Civ. A. No. T-5098.

369 F.Supp. 1080 (1973)

MERCHANTS NATIONAL BANK OF TOPEKA, a banking corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

June 19, 1973.

Attorney(s) appearing for the Case

William Hergenreter, Topeka, Kan., for plaintiff.

Robert J. Roth, U. S. Atty., Richard L. Meyer, Asst. U. S. Atty., and Edward H. Funston, III, Asst. U. S. Atty., Topeka, Kan., and Douglas G. Anderson, Dept. of Justice, Tax Div., Washington, D. C., for United States.

ORDER

TEMPLAR, District Judge.

This is an action for the refund of federal estate taxes and interest in the amount of $24,174.16 paid by the plaintiff Executor of the Estate of Katharine McDermott, and not refunded.

The case is before the Court at the present time on plaintiff's motion for summary judgment. For the purposes of this motion the parties have stipulated as to the relevant facts.

Katharine McDermott died May 26, 1966. A timely...

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