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NORTHEASTERN PA. NATIONAL BANK & T. CO. v. UNITED STATES

Civ. A. No. 71-66.

360 F.Supp. 116 (1973)

NORTHEASTERN PENNSYLVANIA NATIONAL BANK & TRUST COMPANY, Executor Under the Last Will and Testament of Frank E. Rodgers, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Pennsylvania.

As amended August 13, 1973.

Attorney(s) appearing for the Case

James K. Peck, James K. Peck, Jr., Scranton, Pa., for plaintiff.

S. John Cottone, Scranton, Pa., Edward J. Snyder, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

OPINION

MUIR, District Judge.

Frank E. Rodgers, a resident of Pennsylvania, died testate on September 7, 1966. The Plaintiff-executor filed an estate tax return which reflected a gross estate of $3,338,226.13 and a tax of $413,045.83. The Commissioner of Internal Revenue Service assessed a deficiency of $119,955.83 plus interest which Plaintiff paid. Plaintiff has brought this suit for refund of the disputed sum. Only a portion of the claim remains contested...

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