District Court, N.D. Ohio May 22, 1996, 1:88-CV-4601 (Miller v. United States)

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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.