PERRINE v. UNITED STATES

No. C 75-56.

423 F.Supp. 1217 (1976)

Beahl T. and Irene H. PERRINE, Executors of the Estate of Howard Hall, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Iowa, Cedar Rapids Division.

December 1, 1976.


Attorney(s) appearing for the Case

Robert C. Tilden, Darrel A. Morf, Cedar Rapids, Iowa, for plaintiffs.

Evan L. Hultman, U. S. Atty., Daniel T. Cutler, Asst. U. S. Atty., Sioux City, Iowa, Thomas R. Jones, Atty., F. Gerald Burnett, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


McMANUS, Chief Judge.

This matter is before the court on plaintiffs' motion for summary judgment filed August 11, 1976 and defendant's cross motion for summary judgment filed October 19, 1976.

The facts are not in dispute and may be briefly summarized as follows: Howard Hall, a resident of Cedar Rapids, Iowa, died testate May 16, 1971 leaving a substantial estate. On May 24, 1971 his surviving spouse, Margaret Douglas Hall (Margaret), was appointed co-executor...

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