FLORIDA BANK AT LAKELAND v. UNITED STATES

No. 30183.

443 F.2d 467 (1971)

The FLORIDA BANK AT LAKELAND and J. B. O'Neill, Co-Executors of Estate of Hugh H. Nelson, Deceased, Plaintiffs-Appellants, and Cross Appellees, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 26, 1971.


Attorney(s) appearing for the Case

W. A. Gartner, Jacksonville, Fla., Culverhouse, Tomlinson, Taylor & DeCarion, Jacksonville, Fla., for appellants.

Meyer Rothwacks, Paul M. Ginsburg, Attys., Johnnie M. Walters, Asst. Atty. Gen., Rodger M. Moore, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, Washington, D. C., Oscar Blasingame, Asst. U. S. Atty., Tampa, Fla., John L. Briggs, U. S. Atty., Jacksonville, Fla., Michael L. Paup, Atty., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before TUTTLE, AINSWORTH and SIMPSON, Circuit Judges.


TUTTLE, Circuit Judge.

The executors of the estate of Hugh H. Nelson here appeal from a decision by the trial court, sitting without a jury, largely on stipulated facts, that they were not entitled to a charitable deduction with respect to estate taxes because the value of the charitable remainder was not ascertainable; the United States appeals from a decision of the trial court with respect to the amount of the marital...

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