Greenberg v. United States

FINAL SUMMARY JUDGMENT

HOEVELER, District Judge.

THIS CAUSE comes before the Court on the cross motions for summary judgment brought by the plaintiffs, the executors of the Estate of Rex Rand and the defendant, the United States of America.

These motions arise out of a suit brought to recover estate taxes paid to the Internal Revenue Service. The plaintiffs maintain the amounts paid were over and above the taxes actually owed by the Estate of Rex Rand. Specifically, the dispute focuses on whether of not a legally acceptable charitable trust was created by the terms of the testator’s will.…