Provident National Bank v. United States

OPINION AND ORDER

FULLAM, District Judge.

This is a suit against the United States for a refund of federal income tax. Jurisdiction is based on 28 U.S.C. § 1346(a) (1). Both parties have moved for summary judgment. The following facts have been stipulated:

“1. Plaintiff is Provident National Bank, co-trustee of a testamentary trust created by Laura Tyler, deceased.

2. Defendant is the United States of America.

3. Laura Tyler executed a Will on October 23, 1936, in which she created a testamentary trust (hereinafter called ‘the Laura Tyler Trust’) by the following paragraph:

‘FIFTH: I hereby give…