Legal Opinion
Estate of Swanson v. United States
United States Court of Federal Claims
Decided March 13, 2000No. 97-793TPublishedCited by 6 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
This is an action for refund of federal estate tax allegedly overpaid by plaintiff. The case is currently before the court on cross-motions for summary judgment. The matter is fully briefed. Argument was heard on March 7, 2000. For reasons explained below, defendant’s motion is granted.
FACTS
Sylvia Swanson and her husband, Lemar, executed their wills in 1982 in Newport Beach, California. At the same time, they executed a document entitled “Document of Trust of the Swanson Family Trust” (Trust Agreement), which named them as co-trustees of the Swanson Family Trust. Dean…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Olive D. Casey, Deceased Carlton D. Casey, C. Lewis Casey, Robert T. Casey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
- David C. Mapes, Jr. Nancy Dodds Mary Gail Hentzen v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Shields v. ShieldsCalifornia Court of Appeal · 1962
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3Cited by6 opinions
- Bienash v. MollerSouth Dakota Supreme Court · 2006
- Praefke v. American Enterprise Life InsuranceCourt of Appeals of Wisconsin · 2002
- Kindred Healthcare Operating, Inc. v. BoydWyoming Supreme Court · 2017
- In RE CONSERVATORSHIP OF ANDERSON v. LasenNebraska Supreme Court · 2001
- Bhojwani v. HenlySuperior Court of Guam · 2026
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