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ILLINOIS NAT. BANK OF SPRINGFIELD v. U.S.

No. 89-3271.

756 F.Supp. 1117 (1991)

The ILLINOIS NATIONAL BANK OF SPRINGFIELD, Executor of the Estate of Mary Prince Richardson, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

February 22, 1991.

Attorney(s) appearing for the Case

William S. Hanley, Michael C. Connelly, Springfield, Ill., for plaintiff.

James A. Lewis, Asst. U.S. Atty., Springfield, Ill., Alan Shapiro, Mark A. Winer, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

OPINION

RICHARD MILLS, District Judge:

Taxpayer suit for tax refund.

Civil action under 28 U.S.C. § 1346(a)(1) for recovery of a denied refund of estate taxes.

This cause is before the Court on competing motions for summary judgment.

Summary judgment for the government.

I. Issue

The basic issue before us is whether the trust funds that the decedent set up for her grand nieces and nephews are subject to a "substantial...

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