The First National Bank of Omaha, of the Estate of Glenn W. McIninch Deceased v. United States

HENLEY, Senior Circuit Judge.

This is an appeal from an adverse decision rendered by the district court in an action initiated by the executor of the estate of Glenn W. Mclninch for a refund of estate taxes paid. It concerns the deducti-bility for estate tax purposes of two bequests made by the decedent in his last will and testament.

After this claim was filed in the district court, the parties filed cross-motions for summary judgment on stipulated facts, and these motions were referred to a magistrate, who subsequently recommended that the government’s motion be granted. In his proposed…