IRVINE v. U.S.

Civ. No. 3-88-061.

818 F.Supp. 272 (1989)

John O. IRVINE and First Trust National Association, a national banking corporation, as co-personal representatives of the Estate of Sally O. Irvine, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

September 18, 1989.


Attorney(s) appearing for the Case

Phillip H. Martin, Faith L. Ohman, Mary J. Streitz, Dorsey & Whitney, Minneapolis, MN, Cole Oehler, Richard H. Kyle, Briggs & Morgan, St. Paul, MN, for plaintiffs.

Thomas D. Sykes, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, Jerome G. Arnold, U.S. Atty., Minneapolis, MN, for defendant.


MEMORANDUM AND ORDER

MAGNUSON, District Judge.

This matter is before the court upon cross motions for summary judgment. For the reasons set forth below, the court grants plaintiffs' motion and denies defendant's motion.

FACTUAL BACKGROUND

The facts underlying this action are essentially undisputed. This is a tax refund action against the United States seeking refund of $9,628,293.92 in gift tax and interest assessed against Sally Ordway...

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