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WHEELING DOLLAR SAV. & TRUST CO. v. UNITED STATES

Civ. A. No. 80-0077-W(H).

526 F.Supp. 1265 (1981)

WHEELING DOLLAR SAVINGS & TRUST CO., Executor under the last will and testament of Louis J. Yaeger, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. West Virginia, Wheeling Division.

December 2, 1981.

Attorney(s) appearing for the Case

William J. Yaeger, Jr., Herndon, Morton, Herndon & Yaeger, Wheeling, W. Va., for plaintiff.

Stephen G. Jory, U. S. Atty., Wheeling, W. Va., for defendant.

MEMORANDUM OPINION AND ORDER

HADEN, District Judge.

The parties in the present action bring cross motions for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure, to resolve a dispute concerning an assessment for fiduciary income taxes by the Commissioner of Internal Revenue. The parties have entered into a stipulation of facts, and have fully briefed and supplemented the legal issues for the Court.

Louis J. Yaeger died...

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