Henry A. Proesel and La Salle National Bank, Trustees v. United States

CUMMINGS, Circuit Judge.

In this lawsuit the trustees of the Frieda Proesel Testamentary Trust sought a $17,-711.30 (plus costs and interest) refund of estate taxes and allowance of a deduction for attorneys’ fees for prosecuting the claim. The district court granted the Government’s motion for summary judgment, resulting in this appeal. We affirm as to the refund.

Mrs. Proesel died on August 12, 1965. The Executor of her Estate consented to “split gift tax” treatment for certain gifts made by Mr. Proesel, as he was authorized to do by her will. He then paid half of the ensuing gift tax…