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CONNECTICUT BANK AND TRUST COMPANY v. UNITED STATES

Civ. Nos. 13412, 13413, 13402.

330 F.Supp. 997 (1971)

The CONNECTICUT BANK AND TRUST COMPANY, Executor of the Estate of Warren G. Horton, Plaintiff, v. UNITED STATES of America, Defendant. The CONNECTICUT BANK AND TRUST COMPANY, Executor of the Estate of Charles F. Musk, Plaintiff, v. UNITED STATES of America, Defendant. The CONNECTICUT BANK AND TRUST COMPANY, Executor of the Estate of Mary Ann Musk, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Connecticut.

July 9, 1971.

Attorney(s) appearing for the Case

Sherin V. Reynolds, Reid & Reige, Hartford, Conn., for plaintiffs.

B. Blair Crawford, Asst. U. S. Atty., Hartford, Conn., Daniel J. Dinan, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

CLARIE, District Judge.

RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

These actions were consolidated for trial, because of their presenting a common legal issue; each seeks the refund of federal estate taxes assessed on the proceeds received from the settlement of a wrongful death action. The Government's position was that the money damages recovered should be included in the gross estate of the decedents under § 2033 of the Internal Revenue Code. The...

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