Legal Opinion
Durst v. United States
District Court, W.D. Pennsylvania
Decided March 18, 1976No. Civ. A. 75-67 EriePublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
WEBER, District Judge.
This is a suit for refund of estate taxes erroneously assessed and paid brought in this court under 28 U.S.C. § 1346(a)(1). Plaintiffs are the executors of the estate of decedent who died in 1971. It is the government’s inclusion of the assets of an inter vivos irrevocable trust in the decedent’s taxable estate that gives rise to the present claim.
Decedent, hereinafter called Settlor, created an irrevocable trust in 1951 for the benefit of his daughter and her descendants and their spouses. The trust agreement is an elaborate…
2Cases cited8 opinions
- Todd v. CommissionerUnited States Tax Court · 1971
- Adele H. Dodd and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1965
- Jones v. LuplowOhio Court of Appeals · 1920
- Dean Mathey v. United StatesCourt of Appeals for the Third Circuit · 1974
- Central Trust Co. v. BoveyOhio Supreme Court · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979
- Estate of Edmonds v. CommissionerUnited States Tax Court · 1979