FRYER v. UNITED STATES

Civ. No. 74-26-W.

399 F.Supp. 564 (1975)

Leonard W. FRYER and Floyd F. Whitmore, Executors of the Manford E. Fryer Estate, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, W. D.

July 31, 1975.


Attorney(s) appearing for the Case

Len G. Leonard, Corning, Iowa, Robert F. Leonard, Sidney, Iowa, for plaintiffs.

Thomas R. Jones, Tax Div., Dept. of Justice, Washington, D. C., for defendant.


ORDER

HANSON, Chief Judge.

This matter is before the Court by way of cross motions for summary judgment. Plaintiffs are the co-executors of the Manford F. Fryer Estate (the Estate); defendant is the United States of America. To date, the parties have filed a stipulation of facts, accompanied by legal briefs, addressed to the issue of whether a tax refund is owed to the Estate. Specifically, plaintiffs contend that the defendant disregarded the surviving...

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