LAND v. UNITED STATES

No. 760258.

429 F.Supp. 545 (1977)

Herbert H. LAND, Jr., and John Edgar Land v. UNITED STATES of America.

United States District Court, W. D. Louisiana, Monroe Division.

April 8, 1977.


Attorney(s) appearing for the Case

C. McVea Oliver, Oliver & Wilson, Monroe, La., for plaintiffs.

John F. Murray, and Joseph M. Persinger, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., Donald E. Walter, U. S. Atty., and Lawrence L. Jones, Asst. U. S. Atty., Shreveport, La., for the Government.


DAWKINS, Senior District Judge.

RULING ON MOTIONS

Presented for decision are cross motions for summary judgment. Herbert H. Land, Jr., and John Edgar Land claim that they wrongfully were assessed additional estate tax after closing their mother's succession. They paid the additional assessment under protest and now seek a refund from the United States, which opposes their claim. Our jurisdiction rests upon 28 U.S.C. § 1346(a)(1).

Plaintiffs...

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