Court of Appeals for the First Circuit August 21, 1978, 78-1043 (Merchants National Bank, of the Estate of Marian A. Burdick v. United States of America, Merchants National Bank, of the Estate of Marian A. Burdick v. United States)

583 F.2d 19 78-2 USTC P 13,257 MERCHANTS NATIONAL BANK, Executor of the Estate of Marian A. Burdick, Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant. MERCHANTS NATIONAL BANK, Executor of the Estate of Marian A. Burdick, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee. Nos. 78-1043, 78-1060. United States Court of Appeals, First Circuit.