Legal Opinion

Detroit Bank & Trust Co. v. United States

District Court, E.D. Michigan

Decided November 30, 1971No. Civ. A. 34941PublishedCited by 6 opinions

1Opinion of the Court

RULING ON MOTIONS FOR SUMMARY JUDGMENT

KEITH, District Judge.

This case is before the Court upon the motions of both parties for summary judgment under Rule 56(e), Federal Rules of Civil Procedure, the parties having submitted a “Stipulation for Agreed Statement of Facts”.

Jurisdiction of the Court is based on the provisions of Title 28, United States Code, Section 1346(a) (1) and 2402 as amended (28 U.S.C.A. §§ 1346(a) (1) and 2402).

The Bank was appointed as trustee of a trust established under the Last Will and Testament of one Mary S. Palmer admitted to Probate on October 18, 1965.

After…

2Cases cited18 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
  3. Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
  4. Humes v. United StatesSupreme Court of the United States · 1928
  5. Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955

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3Cited by6 opinions

  1. Estate of Speer v. CommissionerUnited States Tax Court · 1972
  2. Estate of Simonson v. CommissionerUnited States Tax Court · 1973
  3. Estate of Beatrice Weinstein v. United StatesCourt of Appeals for the Sixth Circuit · 1987
  4. Estate of Dumesnil v. CommissionerUnited States Tax Court · 1982
  5. Estate of Simonson v. CommissionerUnited States Tax Court · 1973

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