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GIRARD TRUST BANK v. UNITED STATES

No. 45-78.

643 F.2d 725 (1981)

GIRARD TRUST BANK and Markley H. Boyer, Executors of the Estate of Francis Boyer, Deceased v. The UNITED STATES.

United States Court of Claims.

February 11, 1981.

Attorney(s) appearing for the Case

Robert R. Batt, Philadelphia, Pa., attorney of record, for plaintiffs. Bruce L. Castor, B. John Williams, Jr., and Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., of counsel.

Jay G. Philpott, Jr., 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 COWEN, Senior Judge, and KUNZIG and SMITH, Judges.

OPINION

SMITH, Judge:

This case is before the court again because of a dispute between the parties as to the proper computation under Rule 131(c) of the amount recoverable by plaintiffs under our earlier decision on the merits.1 In Girard I it was held that defendant may make refund of an overpayment of federal estate tax liability by reinstating "flower" bonds of the same series and in the same face amount as those used...

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