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PENNSYLVANIA BANK & TRUST CO. v. UNITED STATES

Civ. A. No. 76-155.

451 F.Supp. 1296 (1978)

PENNSYLVANIA BANK AND TRUST COMPANY, Executor of the Estate of Ethel S. Brice, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

May 9, 1978.

Attorney(s) appearing for the Case

W. Rodgers Moore, Pittsburgh, Pa., for plaintiff.

Martin Teel, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., Thomas Daley, Asst. U. S. Atty., Pittsburgh, Pa., for defendant.

OPINION

MARSH, District Judge.

This is an action by the executor of the estate of Ethel S. Brice to recover federal estate taxes. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).

The executor, Pennsylvania Bank and Trust Company, has moved for summary judgment. The defendant, the United States, has moved for entry of judgment on the pleadings, or, alternatively, for summary judgment. Both sides have agreed that no significant facts are in dispute...

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