Legal Opinion
Miller v. United States
District Court, N.D. Ohio
Decided December 12, 1996No. 1:88-cv-04601PublishedCited by 2 opinions
1Opinion of the Court
OPINION & ORDER
O’MALLEY, District Judge.
The plaintiff in this case seeks a refund of over $5 million in federal estate taxes, paid by the estate of Robert R. Miller in May of 1988. The Internal Revenue Service determined that Miller’s estate owed the $5 million because a certain amount of Miller’s assets, which had been placed in trust, did not qualify for the marital tax deduction — a deduction of which plaintiff claims Miller intended to take advantage. Thus, the issue in this case is whether certain provisions contained in Miller’s will and in a contemporaneous trust agreement disqualify a…
2Cases cited5 opinions
- Casey v. GallagherOhio Supreme Court · 1967
- Sandy v. MouhotOhio Supreme Court · 1982
- Steinbrenner v. DreherOhio Supreme Court · 1942
- Solomon v. Central Trust Co. of Northeastern Ohio, N.A.Ohio Supreme Court · 1992
- Corey v. National BankLucas County Court of Common Pleas · 1958
3Cited by2 opinions
- In Re Durosko Marital TrustDistrict of Columbia Court of Appeals · 2004
- Ziegler v. DuroskoDistrict of Columbia Court of Appeals · 2004