United States v. Harris Trust & Savings Bank

MEMORANDUM AND ORDER

CAMPBELL, Chief Judge.

The government brings this action for the collection of federal estate taxes previously assessed and allegedly due from the estate of Gertrude Witbeck Hanlin (hereinafter referred to as “decedent”). Defendant, Harris Trust and Savings Bank (hereinafter referred to as “Harris”), is the executor of the estate and trustee of five trusts created by the will of the decedent. The other defendants are surviving beneficiaries of the trusts and legatees under the will. Relief is sought against these individual defendants only to the extent of the value of the…