REED v. UNITED STATES

No. 83-3156.

743 F.2d 481 (1984)

Valeria REED & Marcella Rouland, Co-Executors of the Estate of Veronica M. Hancher, deceased, and in behalf of all others similarly situated, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided August 24, 1984.


Attorney(s) appearing for the Case

Robert G. Day, Sr., Day & Day, Peoria, Ill., for plaintiffs-appellants.

Robert S. Pomerance, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before BAUER, ESCHBACH, Circuit Judges, and JAMESON, Senior District Judge.


BAUER, Circuit Judge.

Plaintiffs, the executors of the estate of Veronica M. Hancher, seek a refund of $21,513.14 in additional federal estate taxes assessed by the Internal Revenue Service (IRS) against the decedent's estate. The district court denied Plaintiffs' claim for a refund and granted the government's motion for summary judgment. We affirm.

Veronica Hancher died on December 2, 1978. On audit of the Federal Estate Tax Return filed by the executors...

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