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FIRST NATIONAL BANK OF OMAHA v. UNITED STATES

No. 73-1464.

490 F.2d 1054 (1974)

The FIRST NATIONAL BANK OF OMAHA et al., Plaintiffs-Appellees, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided January 30, 1974.

Attorney(s) appearing for the Case

Michael L. Paup, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Tyler B. Gaines, Omaha, Neb., for plaintiffs-appellees.

Before VAN OOSTERHOUT and MOORE, Senior Circuit Judges, and WEBSTER, Circuit Judge.

PER CURIAM.

In this tax refund case we are asked to review the holding of the District Court1 that, for purposes of the federal estate tax of Martha H. Hitchcock, the deductible amount of certain charitable bequests should not be reduced by a proportionate share of federal estate taxes.2 The District Court granted partial summary judgment in favor of plaintiffs-appellees, the decedent's co-executors. We affirm...

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