Legal Opinion
James v. United States
District Court, D. Nebraska
Decided March 30, 1978No. Civ. 76-0-261PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
SCHATZ, District Judge.
Plaintiff, Vantine A. James, Executor of the Estate of Marie O. Neal, brought this action for refund of estate taxes paid following an I.R.S. deficiency assessment on one-third interests in two trusts which Mrs. Neal had helped to establish for her grandchildren. Each party filed a motion for summary judgment (Filing Nos. 10 and 17), and following a hearing on the motions, the matter is now before the Court for determination.
Under the provisions of the Internal Revenue Code, the value of trust assets transferred by a decedent during her lifetime are to…
2Cases cited4 opinions
- Wilson v. SnowSupreme Court of the United States · 1913
- Solomon's Trust EstateSupreme Court of Pennsylvania · 1938
- Marien E. Durst and G. Chester Durst, Executors of the Estate of John E. Dieteman, Deceased v. The United States of AmericaCourt of Appeals for the Third Circuit · 1977
- Massey v. Guaranty Trust Co.Nebraska Supreme Court · 1942
3Cited by3 opinions
- Estate of WorthleySupreme Judicial Court of Maine · 1988
- Estate of WorthleySupreme Judicial Court of Maine · 1988
- Estate of WorthleySupreme Judicial Court of Maine · 1988