FIRST TRUST COMPANY OF SAINT PAUL v. UNITED STATES

No. 3-69 Civ. 176.

321 F.Supp. 1025 (1970)

FIRST TRUST COMPANY OF SAINT PAUL, Martin P. Coonan, and Raymond F. Weidenborner, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

November 18, 1970.


Attorney(s) appearing for the Case

Paul C. Thomas and George C. King, of Thomas, King, Swenson & Collatz, St. Paul, Minn., for plaintiffs.

Johnnie M. Walters, Asst. Atty. Gen., and David A. Wilson, Jr., and Nestor M. Nichols, Attys., Dept. of Justice, Washington, D. C., and Robert G. Renner, U. S. Atty., Minneapolis, Minn., for defendant.


MEMORANDUM DECISION

NORDBYE, District Judge.

Plaintiffs bring this suit as executors of the Estate of Henry Edward Warren to recover a tax paid upon the amount of his interest in a profit-sharing trust which was on his death paid to his sister as the beneficiary of the decedent's interest in a pension plan of Warren-Cadillac, Inc. In the estate tax return the amount paid to Mr. Warren's sister was not included in that it was deemed excludable under Section...

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