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INGHAM v. HUBBELL

Civ. No. 77-370-1.

462 F.Supp. 59 (1978)

Helen Ann Hubbell INGHAM, Individually and as representative of all others similarly situated, Plaintiff, v. James W. HUBBELL, Jr., Robert J. Fleming, and Riley H. Richards, Trustees of the Frederick M. Hubbell Estate, Richard Turner, Attorney General of the State of Iowa, Roy D. Clark, Director, Midwest Service Center of the Internal Revenue Service, and Michael J. Murphy, Iowa District Director of Internal Revenue Service.

United States District Court, S. D. Iowa, Central Division.

August 17, 1978.

Attorney(s) appearing for the Case

Larned A. Waterman and Thomas J. Shields, Lane & Waterman, Davenport, Iowa, for plaintiff.

J. R. Austin and James R. Austin, Jr., Austin, Myers, Peterson & Gaudineer, Des Moines, Iowa, for Trustees of Hubbell Estate.

Richard H. Gregory, III, Tax Div., U. S. Dept. of Justice, Washington, D. C., and Kermit B. Anderson, Asst. U. S. Atty., S. D. Iowa, Des Moines, Iowa, for defendants Roy Clark and Michael Murphy.

RULING AND ORDER ON FEDERAL DEFENDANT'S MOTION TO DISMISS

STUART, Chief Judge.

This case is a purported class action brought under the Federal Declaratory Judgment Act, 28 U.S.C. §§ 2201 and 2202 to adjudicate the validity of plaintiff's disclaimer of a portion of her contingent interest in the corpus of the Hubbell Trust. The defendants are the Trustees of the Hubbell Trust, Richard Turner, Attorney General for the State of Iowa, Roy D. Clark...

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