EDINBURG v. UNITED STATES

No. 347-77.

617 F.2d 206 (1980)

Dorothy B. EDINBURG, Joseph M. Edinburg and Bessie K. Braude, Executors of the Estate of Harry B. Braude, Deceased, v. The UNITED STATES.

United States Court of Claims.

March 19, 1980.


Attorney(s) appearing for the Case

Bruno Schachner, New York City, attorney of record, for plaintiffs.

Daniel Lavin, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge and DAVIS and SMITH, Judges.


ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFFS' CROSS-MOTION FOR SUMMARY JUDGMENT

FRIEDMAN, Chief Judge:

This case, here on cross-motions for summary judgment, presents two questions relating to the payment and recovery of interest in connection with federal estate taxes: (1) whether interest is payable on a refund of estate taxes representing a credit for state death taxes the estate paid; and (2) whether the suit is timely insofar as it seeks...

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