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FIRST NAT. BANK OF OMAHA v. UNITED STATES

No. Civ. 79-0-636.

532 F.Supp. 251 (1981)

The FIRST NATIONAL BANK OF OMAHA, Executor of the Estate of Glenn W. McIninch, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Nebraska.

September 16, 1981.

Attorney(s) appearing for the Case

Frank Matthews, Omaha, Neb., for plaintiff.

Richard H. Gregory, III, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

SCHATZ, District Judge.

This action concerns the deductibility from the gross estate for federal estate tax purposes of two "benevolent" bequests made by the decedent, Glenn W. McIninch, in his last will and testament. On December 14, 1979, the plaintiff, First National Bank of Omaha, filed suit against the United States claiming a refund of a portion of the federal estate taxes it had paid in its capacity as executor of decedent's estate...

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