Legal Opinion
Estate of Cotter v. United States
District Court, E.D. Michigan
Decided December 13, 1977No. Civ. No. 36545PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
THORNTON, District Judge.
This is a civil action for refund of federal estate taxes in the amount of $127,938 and *26assessed interest of $22,935.95, plus statutory interest. The government has moved for summary judgment and plaintiff has moved for partial summary judgment. The positions of the respective parties have been briefed with thoroughness and oral argument has been had thereon. The underlying facts have been stipulated to by the parties.
The Testator, the terms of whose Will are at issue here, died August 27, 1964 leaving one daughter surviving him, then aged 28 (having…
2Cases cited5 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- In Re Estate of Phyllis Ellerton McCord Deceased. U. S. Bratton, Jr. v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- In Re Estate of Harry B. McCoy Jr., Deceased. Norfleet R. Turner and Frank Wilbourn, Jr., Executors v. United StatesCourt of Appeals for the Sixth Circuit · 1975
3Cited by3 opinions
- Indiana Department of State Revenue v. Estate of WallaceIndiana Court of Appeals · 1980
- Cotter's Estate v. United StatesCourt of Appeals for the Sixth Circuit · 1980
- Estate of Dumesnil v. CommissionerUnited States Tax Court · 1982