Legal Opinion
Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of America
Court of Appeals for the Seventh Circuit
Decided January 11, 1988No. 86-1790, 86-2576PublishedCited by 41 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
Lee Martin, Executor of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust (the “estate”), appeals from a judgment dismissing its complaint for an estate tax refund for want of jurisdiction because the estate failed to file a proper administrative claim for refund. We affirm.
*657I.
Esther Martin died in June, 1981 leaving the bulk of her estate with a life interest to her husband and the remainder to qualified charitable beneficiaries. In addition, the decedent set up a “living trust” that provided for payment of inheritance and estate taxes and…
2Cases cited14 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
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3Cited by41 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
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- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
- United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'BrienCourt of Appeals for the Seventh Circuit · 1989
- Victor H. Goulding v. United StatesCourt of Appeals for the Seventh Circuit · 1991
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