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FIRST NATIONAL BANK OF PENNSYLVANIA v. UNITED STATES

Civ. A. No. 73-61 ERIE.

398 F.Supp. 100 (1975)

The FIRST NATIONAL BANK OF PENNSYLVANIA and Louis C. Williams, Executors under the Last Will and Testament of Herman Leroy Emmet, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

July 30, 1975.

Attorney(s) appearing for the Case

Jerome Fink, Chief, Refund Trial Section No. 1, Tax Div., U. S. Dept. of Justice, Washington, D. C., Blair Griffith, U. S. Atty., Pittsburgh, Pa., for defendant.

Andrew J. Conner, Erie, Pa., for plaintiffs.

OPINION

WEBER, District Judge.

Plaintiff Executor seeks to recover Estate Tax paid upon a disallowed deduction for a debt.

Decedent H. L. Emmet, Sr., died testate July 15, 1968. Plaintiff was Executor of his estate. The gross estate amounted to $1,332,222.47. The distributive share of decedent's son, H. L. Emmet, Jr. in the estate amounted to more than the debt in question.

At the time of decedent's death his son, H. L. Emmet, Jr. owed the...

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