MILLER v. U.S.

No. 1:88-cv-4601.

949 F.Supp. 544 (1996)

Robert R. MILLER, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, Eastern Division.

December 12, 1996.


Attorney(s) appearing for the Case

J. Timothy Bender, Roetzel & Andress, Cleveland, OH, William A. Duncan, Kadish & Bender, Cleveland, OH, for Plaintiffs.

Annette G. Butler, Office of the U.S. Attorney, Cleveland, OH, for Defendant.


OPINION & ORDER

O'MALLEY, District Judge.

The plaintiff in this case seeks a refund of over $5 million in federal estate taxes, paid by the estate of Robert R. Miller in May of 1988. The Internal Revenue Service determined that Miller's estate owed the $5 million because a certain amount of Miller's assets, which had been placed in trust, did not qualify for the marital tax deduction — a deduction of which plaintiff claims Miller intended...

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