DETROIT BANK & TRUST COMPANY v. UNITED STATES

Civ. A. No. 33075.

369 F.Supp. 672 (1974)

The DETROIT BANK & TRUST COMPANY, Executor of the Estate of Fred W. Ritter, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. Michigan, S. D.

January 17, 1974.


Attorney(s) appearing for the Case

James F. Kennedy, Jr., Marshall, Melhorn, Bloch & Belt, Toledo, Ohio, K. G. Kersten, Flat Rock, Mich., for plaintiff.

Don Fish, Tax Div., Refund Trial Section 1, U. S. Dept. of Justice, Washington, D. C., Fred Mester, Asst. U. S. Atty., Detroit, Mich., for defendant.


OPINION

FREEMAN, District Judge.

This is an action instituted pursuant to 28 U.S.C. § 1346(a)(1) for the recovery of internal revenue taxes alleged to have been erroneously assessed against, and collected from, the decedent's estate. The facts are as follows.

On April 9, 1964, plaintiff's decedent entered into an irrevocable trust agreement with The Detroit Bank & Trust Company as Trustee, under the terms of which the Trustee was required...

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