ESTATE OF TIMKEN v. U.S.

Case No. 5:04CV1188.

630 F.Supp.2d 823 (2009)

ESTATE OF Louise Blyth TIMKEN (Deceased), et al., Plaintiffs, v. UNITED STATES of America, Defendant.

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

March 25, 2009.


Attorney(s) appearing for the Case

Matthew Yackshaw, Day, Ketterer, Raley, Wright & Rybolt, Canton, OH, for Plaintiffs.

Stephen T. Lyons, Elizabeth Lan Davis, U.S. Department of Justice, Washington, DC, for Defendant.


MEMORANDUM OF OPINION AND ORDER

[RESOLVING DOCS. 15 and 16]

JOHN R. ADAMS, District Judge.

In this tax refund case, the plaintiffs1 seek a refund of over $4 million in generation-skipping transfer ("GST") tax plus statutory interest. Plaintiffs' entitlement to the refund turns on whether Treasury Regulation § 26.2601-1(b)(1)(v)(A), the constructive additions...

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