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UNION COMMERCE BANK v. UNITED STATES

No. C75-995.

463 F.Supp. 842 (1978)

UNION COMMERCE BANK, Executor of the Estate of Freeman A. Smith, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Ohio, E. D.

November 20, 1978.

Attorney(s) appearing for the Case

Joseph W. Gatz, Parma, Ohio, Richard A. Lesco (co-counsel), Marshman, Snyder, Seeley, Corrigan & Isaac, Cleveland, Ohio, for plaintiff.

Dennis M. Donohue, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OF OPINION AND ORDER OF PARTIAL DISMISSAL

MANOS, District Judge.

In this case, plaintiff seeks a refund of estate taxes alleged to have been erroneously assessed against the estate of Freeman A. Smith. The defendant filed a motion for partial dismissal of the plaintiff's complaint on the ground that the claim for refund of $20,531.27 is barred by the applicable statute of limitations.1 After an evidentiary hearing...

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