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HAFFNER v. UNITED STATES

No. 84-1946.

757 F.2d 920 (1985)

Charles C. HAFFNER III and The Northern Trust Company, as Executors of the Will of Charles C. Haffner, Jr., deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided March 21, 1985.

As Amended April 23, 1985.

Attorney(s) appearing for the Case

Middleton Miller, Sidley & Austin, Chicago, Ill., for plaintiffs-appellees.

Ernest J. Brown, Dept. of Justice, Washington, D.C., for defendant-appellant.

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

PER CURIAM.

The executors of the estate of Charles C. Haffner, Jr., Deceased, brought this action against the United States, asserting a claim for refund of estate taxes paid on public housing agency obligations, known as Project Notes, issued pursuant to the "United States Housing Act of 1937," as amended by the Housing and Community Development Act of 1974, 42 U.S.C. § 1437. On cross motions for summary judgment the district court, in a detailed and well reasoned...

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