FIRST NATIONAL BANK OF JANESVILLE v. NELSON

No. 63-C-140.

233 F.Supp. 860 (1964)

The FIRST NATIONAL BANK OF JANESVILLE, a National Banking Corporation, as Executor in the Estate of Joseph A. Craig, deceased, Plaintiff, v. E. J. NELSON, District Director of Internal Revenue, Defendant.

United States District Court E. D. Wisconsin.

September 29, 1964.


Attorney(s) appearing for the Case

William S. Wood, Nowlan, Mouat, Lovejoy, McGuire & Wood, Janesville, Wis., Clifford Pedderson, Pedderson, Menzimer & Conde, Rockford, Ill., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., and C. Moxley Featherston, David A. Wilson, Jr., and Daniel J. Dinan, Attys., Dept. of Justice, Washington, D. C., and James B. Brennan, U. S. Atty., Milwaukee, Wis., for defendant.


GRUBB, District Judge.

This is an action for refund of estate taxes paid because a marital deduction was disallowed by the Internal Revenue Service. The legal issues are before the court on cross motions for summary judgment by the plaintiff and by the defendant, the parties having stipulated all facts and waived oral argument.

On April 12, 1946 Joseph A. Craig and Florence D. Hilborn entered into an antenuptial agreement. Under this agreement Florence D....

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