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PYNE v. UNITED STATES

Civ. No. 84-0002-B.

638 F.Supp. 946 (1986)

James R. PYNE and Lydia MacFunn Pyne, as Co-Executors under the Will of H. Rivington Pyne, Jr., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Maine.

June 27, 1986.

Attorney(s) appearing for the Case

Jotham D. Pierce, Everett P. Ingalls, Pierce, Atwood, Scribner, Allen, Smith & Lancaster, Portland, Me., for plaintiffs.

Timothy C. Woodcock, Asst. U.S. Atty., Bangor, Me. and Paul D. Barker, Thomas Clark, Trial Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM DECISION AND ORDER

CYR, Chief Judge.

This is an action for refund of $78,900 in estate taxes previously paid to the United States. The court has jurisdiction under 28 U.S.C. §§ 1340 & 1346(a)(1). The cross-motions for summary judgment raise the question whether the Internal Revenue Service [IRS] assessment of taxes against the estate of H. Rivington Pyne, Jr., properly reduced the amount of the applicable marital deduction by the...

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