FIRST NAT. BANK OF OMAHA v. UNITED STATES

No. 81-2122.

681 F.2d 534 (1982)

The FIRST NATIONAL BANK OF OMAHA, Executor of the Estate of Glenn W. McIninch, deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 28, 1982.

Rehearing and Rehearing Denied July 30, 1982.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Laurie A. Snyder, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Thomas D. Thalken, U. S. Atty., Omaha, Neb., of counsel.

Frank Matthews of Matthews, Cannon & Riedmann, P. C., Omaha, Neb., for appellant.

Before HEANEY, BRIGHT and HENLEY, Circuit Judges.


Rehearing and Rehearing En Banc Denied July 30, 1982.

HENLEY, Senior Circuit Judge.

This is an appeal from an adverse decision rendered by the district court in an action initiated by the executor of the estate of Glenn W. McIninch for a refund of estate taxes paid. It concerns the deductibility for estate tax purposes of two bequests made by the decedent in his last will and testament.

After this claim was filed in the district court, the parties...

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