Legal Opinion
Rupert Ex Rel. Estate of Knepp v. United States
District Court, M.D. Pennsylvania
Decided October 22, 2004No. Civ.A. 1:CV-03-0421Published
1Opinion of the Court
MEMORANDUM
CALDWELL, District Judge.
I.Introduction.
In 1991, at the age of seventy-nine, Rosie E. Knepp won the Pennsylvania Lottery and began receiving payments of about $630,000, to be paid annually over a period of twenty-one years. She died in August of 1997, with the lottery payments dwarfing all other assets in her estate.
The plaintiffs are Dorothy L. Rupert, Knepp’s daughter and the executor of her estate, and Omega Bank, co-trustee along with Rupert of certain trusts set up by the decedent. Plaintiffs are suing the United States for a partial refund of estate tax after the government…
2Cases cited7 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. KalesSupreme Court of the United States · 1941
- Todd v. CommissionerUnited States Tax Court · 1971
- Lotto Jackpot Prize of December 3, 1982 Won by MarianovSupreme Court of Pennsylvania · 1993
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