Detroit Bank & Trust Co. v. United States
District Court, E.D. Michigan
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
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Humes v. United StatesSupreme Court of the United States · 1928
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
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3Cited by6 opinions
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
- Estate of Beatrice Weinstein v. United StatesCourt of Appeals for the Sixth Circuit · 1987
- Estate of Dumesnil v. CommissionerUnited States Tax Court · 1982
- Estate of Simonson v. CommissionerUnited States Tax Court · 1973
1 more not listed; retrieve them via the Exa API.