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ESTATE OF ROTT v. UNITED STATES

No. 70 C 57(1).

321 F.Supp. 654 (1971)

ESTATE of Marie E. ROTT, Deceased by Charles R. Sackmann and Richard M. Stout, Executors, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Missouri, E. D.

January 27, 1971.

Attorney(s) appearing for the Case

Richard M. Stout, Kirkwood, Mo., for plaintiffs.

Daniel Bartlett, Jr., U. S. Atty., Harold E. Zahner, Asst. U. S. Atty., St. Louis, Mo., Johnnie M. Walters, Asst. Atty. Gen., Jerome Fink and Michael C. Durney, Attys., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

MEREDITH, Chief Judge.

Plaintiffs bring this action as executors of the estate of Marie E. Rott, to recover an alleged overpayment of estate taxes for which claim for refund has been duly made and disallowed by the Commissioner of Internal Revenue. At issue in this proceeding is the question of whether or not certain trusts established by Marie E. Rott, prior to her death, should be included in her gross estate for estate tax purposes. The case...

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