Rudin v. United States

OPINION AND ORDER

JOHN W. LORD, Jr., District Judge.

This is an action for a refund of federal estate taxes, brought by the executors and successor trustees of the estate of Samuel Rudin. Plaintiffs’ Motion for Summary Judgment is presently before the Court.

The case has been submitted to the Court upon a lengthy stipulation of facts. A brief summary of these facts, as stipulated by the parties, is as follows:

Samuel Rudin created an inter vivos trust for the benefit of his minor daughter on February 15, 1949. He remained the sole trustee until his death in 1958. Successor trustees were ap*903pointed…