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GASKILL v. UNITED STATES

Civ. A. No. 82-1160.

561 F.Supp. 73 (1983)

Glen C. GASKILL, Executor of the Estate of Sophie B. Gaskill, Deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

January 31, 1983.

Attorney(s) appearing for the Case

Jack E. Dalton, Mangan Dalton & Trenkle Chartered, Dodge City, Kan., for plaintiff.

Jim J. Marquez, U.S. Atty., Topeka, Kan., Glen R. Dawson, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

OPINION AND ORDER GRANTING SUMMARY JUDGMENT TO PLAINTIFF

THEIS, District Judge.

This is a suit by Glen C. Gaskill, as Executor of the Estate of his mother, Sophie B. Gaskill, to force the refund of $90,306.62 in estate taxes that were paid on or about December 26, 1979, because of the allegedly erroneous inclusion in Sophie Gaskill's gross estate of certain life estate interests as general powers of appointment under 26 U.S.C. § 2041. The parties agree...

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