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COMMERCIAL NAT. BANK OF PEORIA v. UNITED STATES

No. P-CIV-76-78.

436 F.Supp. 935 (1977)

COMMERCIAL NATIONAL BANK OF PEORIA and Genevieve M. Wilson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Illinois, N. D.

September 8, 1977.

Attorney(s) appearing for the Case

Edward F. Sutkowski, Peoria, Ill., for plaintiffs.

Terry G. Harn, Asst. U. S. Atty., Peoria, Ill., Richard G. Birchall and Vicki G. Cheikes, Trial Attys., Tax Division, Dept. of Justice, Washington, D. C., for defendant.

DECISION AND ORDER

ROBERT D. MORGAN, District Judge.

This suit was filed by the Commercial National Bank of Peoria and Genevieve M. Wilson, as executors under the Will of John Mahler Wilson, deceased, against the United States, to recover the sum of $30,643.54, which theretofore the plaintiffs had paid, upon their receipt of a deficiency assessment, for federal estate taxes. That assessment followed a determination...

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