Legal Opinion
First Nat. Bank of Omaha v. United States
District Court, D. Nebraska
Decided September 16, 1981No. Civ. 79-0-636PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
This action concerns the deductibility from the gross estate for federal estate tax purposes of two “benevolent” bequests made by the decedent, Glenn W. Mclninch, in his last will and testament. On December 14, 1979, the plaintiff, First National Bank of Omaha, filed suit against the United States claiming a refund of a portion of the federal estate taxes it had paid in its capacity as executor of decedent’s estate. The matter was submitted to the United States Magistrate on cross-motions for summary judgment. In his proposed findings and…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- Gund's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
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3Cited by1 opinion
- The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United StatesCourt of Appeals for the First Circuit · 1982