ESTATE OF CHERRY v. U.S.

No. CIV. A. 3:97CV-697-S.

133 F.Supp.2d 949 (2001)

ESTATE OF Wendell CHERRY, et al., Plaintiffs v. UNITED STATES of America, Defendant

United States District Court, W.D. Kentucky, at Louisville.

January 24, 2001.


Attorney(s) appearing for the Case

Mark Francis Sommer, Thomas A. Brown, John R. Cummins, John Steven Lueken, Greenebaum Doll & McDonald, Louisville, KY, for Plaintiffs, Wendell Cherry Trust UA, # 33-23-00000, By and Through National City Bank of Kentucky, Trustee; Dorothy M. Cherry; and National City Bank, Kentucky, Executor.

Darren D. Farfante, Stuart M. Fischbein, United States Department of Justice, Tax Division, Washington, DC, for Defendant, United States of America.


MEMORANDUM OPINION

SIMPSON, Chief Judge.

This case presents a dispute concerning the tax implications of the interaction between the marital deduction and income in respect of the decedent. The parties have worked together to stipulate all material facts, and at several periods through the long life of this case, the parties asked for time to achieve a negotiated resolution. Finally, however, the...

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