1. Home
  2. Browse Decisions
  3. F.2d
  4. 587 F.2d
  5. 587 F.2d 1073 (1978)
 

SUN FIRST NAT. BANK OF ORLANDO v. UNITED STATES

No. 558-76.

587 F.2d 1073 (1978)

SUN FIRST NATIONAL BANK OF ORLANDO, and Marcia Andersen Murphy, as Co-Trustees of the Jeanette Andersen Trust v. The UNITED STATES.

United States Court of Claims.

November 15, 1978.

Attorney(s) appearing for the Case

David W. Hedrick, Orlando, Fla., attorney of record, and John J. Reid, Orlando, Fla., for plaintiffs. Eugene B. Cawood and Giles, Hedrick & Robinson, Orlando, Fla., of counsel.

Bruce W. Reynolds, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant. Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, SKELTON, Senior Judge, and KASHIWA, Judge.

ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

FRIEDMAN, Chief Judge:

This case, before us on cross-motions for summary judgment, presents two questions involving the federal income tax liability of a trust for capital gains it realized after the death of the settlor who was the income beneficiary of the trust during her lifetime: (1) Whether the gains were "income in respect of a decedent" under section 691...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases