Northeastern Pennsylvania National Bank & Trust Co. v. United States

OPINION

MUIR, District Judge.

Frank E. Rodgers, a resident of Pennsylvania, died testate on September 7, 1966. The Plaintiff-executor filed an estate tax return which reflected a gross estate of $3,338,226.13 and a tax of $413,-045.83. The Commissioner of Internal Revenue Service assessed a deficiency of $119,955.83 plus interest which Plaintiff paid. Plaintiff has, brought this suit for refund of the disputed sum. Only a portion of the claim remains contested at this time.

This case turns on whether the marital trust set up by the will should bear any share of the federal and state death taxes.…