Legal Opinion
Estate of Rott v. United States
District Court, E.D. Missouri
Decided January 27, 1971No. 70 C 57(1)PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM
MEREDITH, Chief Judge.
Plaintiffs bring this action as executors of the estate of Marie E. Rott, to recover an alleged overpayment of estate taxes for which claim for refund has been duly made and disallowed by the Commissioner of Internal Revenue. At issue in this proceeding is the question of whether or not certain trusts established by Marie E. Rott, prior to her death, should be included in her gross estate for estate tax purposes. The case was submitted by the parties to the Court for decision upon the pleadings, exhibits, and stipulations of fact. By stipulation, the parties…
2Cases cited7 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Struthers v. KelmCourt of Appeals for the Eighth Circuit · 1955
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3Cited by2 opinions
- Estate of Alexander v. CommissionerUnited States Tax Court · 1983
- Estate of Alexander v. CommissionerUnited States Tax Court · 1983