Legal Opinion
Planters National Bank & Trust Co. v. United States
District Court, E.D. North Carolina
Decided January 4, 1977No. 74-0011-CIV-8Published
1Opinion of the Court
MEMORANDUM OF DECISION
DUPREE, District Judge.
Emily Braswell Perry died testate on April 4, 1969, leaving a gross estate of $2,227,211.65. In this tax refund suit her executor, Planters National Bank, alleges that the Internal Revenue Service improperly disqualified a substantial portion of the estate for marital deduction purposes resulting in an overpayment of estate taxes of approximately $151,000, recovery of which is sought from the government.1 The case is before the court on cross-motions for summary judgment.
The undisputed facts are:
1. Mrs. Perry executed her will on October 31, 1949;…
2Cases cited13 opinions
- O'Hara v. O'HaraCourt of Appeals of Maryland · 1945
- Johnston v. . KnightSupreme Court of North Carolina · 1895
- Hinkley v. Art Students' League of New YorkCourt of Appeals for the Fourth Circuit · 1930
- Butler Hotel Co. v. United StatesSupreme Court of the United States · 1930
- In re the Intermediate Accounting of Hanover BankNew York Court of Appeals · 1958
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