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ESTATE OF LUTE v. U.S.

No. 8:CV97-00118.

19 F.Supp.2d 1047 (1998)

ESTATE OF Robert F. LUTE II, by his Personal Representatives, James A. Lane, Kathleen M. Lute and Gene Krab; and the Robert F. Lute II Trust, by his Trustees, James A. Lane, Kathleen M. Lute and Gene Krab, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Nebraska.

Order Denying Motion to Amend Judgment May 21, 1998.

Attorney(s) appearing for the Case

R. Kevin O'Donnell, McGinley, Lane Law Firm, Ogallala, NE, for plaintiffs.

Sarabeth Donovan, Assistant United States Attorney, Omaha, NE, Robert D. Metcalfe, U.S. Department of Justice, Tax Division, Washington, DC, for U.S.

MEMORANDUM OPINION

STROM, Senior District Judge.

This is an estate tax refund suit. The seminal issue is whether a renunciation executed by the decedent's father is a qualified disclaimer as defined in the Internal Revenue Code, 26 U.S.C. § 2518. If it is a qualified disclaimer, then the decedent's entire intestate estate "passed from the decedent to his surviving spouse" and qualifies for the marital deduction set forth in the Internal Revenue Code...

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