SWAIN v. U.S.

No. 95-3325.

969 F.Supp. 515 (1997)

Elinor M. SWAIN and Kawyn Moody as co-executors of the Estate of Pauline E. Taylor Moody, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

July 10, 1997.


Attorney(s) appearing for the Case

David J. Duez, Chicago, IL, Robert M. Bellatti, Springfield, IL, for Plaintiffs.

Stacy Hallett, Washington, DC, for Defendant.


OPINION

RICHARD MILLS, District Judge:

Death and taxes and childbirth! There's never any convenient time for any of them!1

I. BACKGROUND2

[969 F.Supp. 516]
On December 31, 1985, Pauline E. Taylor Moody ("Decedent") and her spouse created an Illinois land trust ("Moody Land Trust I"). All of the holders of a beneficial interest in the...

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