SUN FIRST NAT. BANK OF ORLANDO v. UNITED STATES

No. 558-76.

607 F.2d 1347 (1979)

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.

October 17, 1979.


Attorney(s) appearing for the Case

David W. Hedrick and John J. Reid, Orlando, Fla., for plaintiff. F. Cleveland Hedrick, Jr., Washington, D. C., attorney of record. Michael D. Savage, Hedrick & Lane, Washington, D. C., 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., and Maxine C. Champion, 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

On rehearing, the opinion of the court of November 15, 1978, is withdrawn, and the following opinion is substituted:

FRIEDMAN, Chief Judge.

This case, before us on cross-motions for summary judgment, presents a difficult question involving the federal income tax liability of a trust for capital gains it received after the death of the settlor who was the...

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