Bachler
Bachler v. United States
Opinion
Opinion
Wilken, J.
ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT
Plaintiff Robert H. Bachler, executor of the estate of E. Murielle Wunderlich, moves for summary judgment. Defendant opposes Plaintiffs motion and cross-moves for summary judgment. Plaintiff seeks a refund of federal generation-skipping transfer (GST) taxes. The matter was heard on September 22, 2000. Having considered all of the papers filed by the parties and oral argument on the motions, the Court denies Plaintiffs motion and grants Defendant’s cross-motion on the ground that the grandfather clause exempting certain transfers from the GST tax does not apply here.
BACKGROUND
The following facts are undisputed. Martin H. Wunderlich (Settlor) died on May 20, 1976, leaving a will which established Trust A for the benefit of his wife, E. Murielle Wunderlich (Decedent). The will provided that Decedent had a right to receive all the income of Trust A and such amounts of the corpus as the trustees in their discretion might choose. The will also granted Decedent a general testamentary power of appointment, meaning that she had the authority, in her will, to direct that the…