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COMERICA BANK, N.A. v. U.S.

No. 95-1024.

93 F.3d 225 (1996)

COMERICA BANK, N.A., Executor of the Estate of Russell V. Dancey, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 12, 1996.

Attorney(s) appearing for the Case

Carl F. Jarboe (argued and briefed), Abbott, Nicholson, Quilter, Esshaki & Young-blood, Detroit, MI, for Plaintiff-Appellant.

Gary R. Allen, Acting Chief (briefed), Linda E. Mosakowski (argued), Ann Belanger Durney (briefed), Jonathan A. Wasserman (briefed), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, Geneva S. Halliday, Asst. U.S. Attorney, Detroit, MI, for Defendant-Appellant.

Before MERRITT, Chief Judge, COLE, Circuit Judge, and ECHOLS, District Judge.

MERRITT, Chief Judge.

In this somewhat complex action for recovery of federal "generation skipping" transfer taxes paid by Comerica Bank on behalf of the Estate of Russell V. Dancey, the Trust Agreement, in particular Section 2.2C of the trust uses the term "receipt." If "receipt" is interpreted as conferring a vested interest in Settlor's grandchildren at the time of Settlor's death, then the generation skipping transfer tax exemption of $2,000,000.00 will be available...

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