MURRAY v. UNITED STATES

Nos. 548-79T, 549-79T and 550-79T.

687 F.2d 386 (1982)

William E. MURRAY, Perry M. Sample and Leila M. Atwood, Executors of the Estates of Oliver S. Donaldson and Jennie R. Donaldson v. The UNITED STATES.

United States Court of Claims.

August 25, 1982.


Attorney(s) appearing for the Case

James R. DeGiacomo, Boston, Mass., attorney of record, for plaintiffs. Stephen T. Dean, Orlando, Fla., Norman A. Sugarman, and Harlan Pomeroy, Washington, D. C., of counsel.

Donald H. Olson, with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., for defendant. Theodore D. Peyser, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, MARKEY, Chief Judge, and BENNETT, Judge.


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

BENNETT, Judge.

The court is called upon to decide three claims for the refund of federal estate and gift taxes. In No. 548-79T, plaintiffs seek the refund of federal gift taxes in the amount of $2,721,262 on behalf of the estate of Jennie R. Donaldson. In No. 549-79T, as representatives of the estate of Oliver S. Donaldson, plaintiffs petition for the recovery of...

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