MEMORANDUM AND ORDER GRANTING MOTION TO DISMISS CERTAIN PLAINTIFFS AND GRANTING MOTION FOR PARTIAL SUMMARY JUDGMENT
COLLINSON, District Judge.
I. PROCEEDINGS TO DATE
This is an action for a refund of $27,572.45 which was paid to satisfy an assessment against the estate of Myrtle Luce. Plaintiffs are Dorell C. Luce, Helen M. Jenkins, Vera L. Roach and the Union National Bank of Springfield, Missouri. The individual plaintiffs are the heirs of Oliver...
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