1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 127 F.Supp.
  5. 127 F.Supp. 498 (1954)
 

COLORADO NATIONAL BANK OF DENVER v. NICHOLAS

Civ. A. No. 3514.

127 F.Supp. 498 (1954)

The COLORADO NATIONAL BANK OF DENVER, as Executor of the Estate of Gertrude H. Cuthbert, Deceased, Plaintiff, v. Ralph NICHOLAS, U. S. Collector of Internal Revenue for the District of Colorado, Defendant.

United States District Court, D. Colorado.

December 29, 1954.

Attorney(s) appearing for the Case

Grant, Shafroth & Toll, Morrison Shafroth and Erl H. Ellis, Denver, Colo., for plaintiff.

Donald E. Kelley, U. S. Atty., for District of Colorado, Denver, Colo., Clifford C. Chittim, Asst. U. S. Atty., Boulder, Colo., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, James P. Garland, Sp. Assts. to the Atty. Gen., for defendant.

KNOUS, Chief Judge.

The plaintiff herein seeks to recover $166,109.45, with interest, representing a portion of the Federal estate taxes paid by the decedent's estate.

The sole question presented is whether the Commissioner of Internal Revenue erred in including in the decedent's taxable estate the value of the personal property embraced in trusts made by the decedent for the benefit of her three daughters on November...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases