BEECHER v. UNITED STATES

Civ. A. No. 19837.

172 F.Supp. 323 (1959)

Sanford D. BEECHER and William White, Jr., Executors of the Estate of John Richard Geary, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. Pennsylvania.

April 15, 1959.


Attorney(s) appearing for the Case

Joseph W. Price, 3rd, Sanford D. Beecher, Duane, Morris & Heckscher, Philadelphia, Pa., for plaintiffs.

W. Wilson White, U. S. Atty., Norman C. Henss, Asst. U. S. Atty., Philadelphia, Pa., for defendant.


WATSON, District Judge.

This action comes before the Court for disposition upon plaintiffs' motion for summary judgment as provided under Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C. Counsel have entered into a stipulation which sets forth the material facts of the case and the Court will base its conclusions of law upon the facts so stipulated.

Plaintiffs seek the refund of federal estate taxes in the amount of $31,044.11 which, they allege...

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