Legal Opinion
First National Bank of Omaha v. United States
District Court, D. Nebraska
Decided March 14, 1972No. Civ. 03299PublishedCited by 4 opinions
1Opinion of the Court
DENNEY, District Judge.
This matter comes before the Court on cross-motions of the parties for partial summary judgment on the following stipulated facts and issues of law.
The decedent, Martha H. Hitchcock, died testate on December 15, 1962. Plaintiffs, as co-executors of the estate, timely filed a federal estate tax return with respect to decedent on March 16, 1964, and paid the estate tax shown to be due on the return in the amount of $9,469,302.00. On audit of that return, the Commissioner of Internal Revenue assessed an estate tax deficiency against plaintiffs in the amount of $992,234.10,…
2Cases cited8 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In re the Construction of the Will of ShubertNew York Court of Appeals · 1962
- Wahr EstateSupreme Court of Pennsylvania · 1952
- Rogan v. TaylorCourt of Appeals for the Ninth Circuit · 1943
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
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3Cited by4 opinions
- Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- The First National Bank of Omaha v. The United States of AmericaCourt of Appeals for the First Circuit · 1974
- Estate of Bush v. United StatesUnited States Court of Claims · 1980
- Estate Of Charles C. Baumberger, Jr.Court of Appeals for the Fifth Circuit · 1977