The First National Bank of Omaha v. The United States of America

In this tax refund case we are asked to review the holding of the District Court 1 that, for purposes of the federal estate tax of Martha H. Hitchcock, the deductible amount of certain charitable bequests should not be reduced by a proportionate share of federal estate taxes. 2 The District Court granted partial summary judgment in favor of plaintiffs-ap-pellees, the decedent’s co-executors. We affirm on the basis of Judge Denney’s well written and soundly reasoned opinion, 340 F.Supp. 232 (D.Neb.1972).

Martha H. Hitchcock died testate oír December 15, 1962. Her co-executors timely filed a…