DODGE v. UNITED STATES

Civ. No. 75-977.

443 F.Supp. 535 (1977)

Ray DODGE and Eugene E. Feltz, Trustees under the Will of Ezra Royce, Plaintiffs, v. UNITED STATES of America, Defendant, v. ESTATE of Ezra ROYCE, c/o Ray Dodge and Eugene E. Feltz, Trustees, Ezra Royce, Deceased, c/o Ray Dodge and Eugene E. Feltz and Dora F. Royce, Counterclaim Defendants.

United States District Court, D. Oregon.

September 20, 1977.


Attorney(s) appearing for the Case

Eugene E. Feltz, Casey, Palmer, Feltz & Sherry, Portland, Or., for plaintiffs and counterclaim defendants.

Sidney I. Lezak, U. S. Atty., Portland, Or., Robert G. Burt, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.


OPINION

BELLONI, District Judge:

Ray Dodge and Eugene Feltz (plaintiffs) are trustees under the will of Ezra Royce. They seek refund of federal estate taxes already paid the defendant (Commissioner). The Commissioner has counterclaimed against the estate (estate) for income taxes and against the decedent and his wife, Dora Royce (Royces), for gift taxes. Jurisdiction is based on 28 U.S.C. § 1346(a)(1).

I

FACTUAL BACKGROUND

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