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FIRST NATIONAL BANK OF PORTLAND v. UNITED STATES

Civ. No. 8-135.

250 F.Supp. 213 (1966)

The FIRST NATIONAL BANK OF PORTLAND, as Administrator d.b.n.c.t.a. of the Estate of Myrta B. Robinson, late of Brunswick, Maine, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court D. Maine, S. D.

January 21, 1966.

Attorney(s) appearing for the Case

Edward T. Richardson, Jr., Portland, Me., for plaintiff.

Rufus E. Stetson, Asst. Chief of Refund Unit, Tax Div., Dept. of Justice, Washington, D. C., William E. McKinley, U. S. Atty., Portland, Me., for defendant.

GIGNOUX, District Judge.

This is an action for refund of federal estate taxes in the amount of $16,267.56, with interest, brought by the administrator of the estate of Myrta B. Robinson, who died on September 19, 1962. The only question presented is whether or not the decedent retained at her death a power to "alter, amend, revoke, or terminate" a trust created by her in 1954, so that the corpus of the trust was properly included in her gross estate by reason of Section...

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