MILLER v. U.S.

No. 1:88-CV-4601.

926 F.Supp. 642 (1996)

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

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

May 22, 1996.


ORDER

O'MALLEY, District Judge.

With this action, plaintiff Robert R. Miller sought a refund of over $5 million in federal estate taxes.1 The essential issue in the case was whether certain provisions contained in Miller's will and in a contemporaneous trust agreement disqualified a portion of the trust for the marital tax deduction. Following a bench trial, this Court...

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