Legal Opinion
DETROIT BANK & TRUST COMPANY v. United States
District Court, E.D. Michigan
Decided January 17, 1974No. Civ. A. 33075PublishedCited by 3 opinions
1Opinion of the Court
OPINION
FREEMAN, District Judge.
This is an action instituted pursuant to 28 U.S.C. § 1346(a) (1) for the recovery of internal revenue taxes alleged to have been erroneously assessed against, and collected from, the decedent’s estate. The facts are as follows.
On April 9, 1964, plaintiff’s decedent entered into an irrevocable trust agreement with The Detroit Bank & Trust Company as Trustee, under the terms of which the Trustee was required to obtain and hold insurance on the life of the decedent. All right, title and interest to the life insurance policy or policies so acquired were to vest…
2Cases cited5 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Landorf v. United StatesUnited States Court of Claims · 1969
- The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Cronin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Lockwood v. United StatesDistrict Court, S.D. New York · 1959
3Cited by3 opinions
- McLain v. CommissionerUnited States Tax Court · 1977
- Haneke v. United StatesDistrict Court, D. Maryland · 1975
- McLain v. CommissionerUnited States Tax Court · 1977