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LOYD v. UNITED STATES

Civ. No. 69-177.

319 F.Supp. 237 (1970)

Dorothy Jordan LOYD, Executrix of Estate of Margaret M. Meador, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Tennessee, W. D.

August 26, 1970.

Attorney(s) appearing for the Case

John J. Howard, Jr., Threlkeld & Howard, Memphis, Tenn., for plaintiff.

Thos. F. Turley, Jr., U. S. Atty., Memphis, Tenn., Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Myron C. Baum, Fleming T. DeGraffenried, Attys. Dept. of Justice, Washington, D. C., for defendant.

OPINION

ROBERT M. McRAE, Jr., District Judge.

In this case the plaintiff sues for a partial refund of estate tax based upon the disallowance by the Commissioner of Internal Revenue of a deduction taken by the plaintiff in the amount of the value of a charitable remainder interest in a trust, which remainder interest was subject to a life interest with a power of encroachment in favor of an individual beneficiary. The matter was presented to the Court on...

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