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CENTERRE TRUST CO. OF ST. LOUIS v. U.S.

No. 86-2066C(6).

676 F.Supp. 928 (1988)

CENTERRE TRUST COMPANY OF ST. LOUIS, et al., Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, E.D. Missouri, E.D.

January 12, 1988.

Attorney(s) appearing for the Case

Juan D. Keller, Kathleen R. Sherby, Peter E. Wendel, Bryan, Cave McPheeters & McRoberts, St. Louis, Mo., for plaintiffs.

Robert Metcalfe, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Joseph Moore, Asst. U.S. Atty., St. Louis, Mo., for defendant.

MEMORANDUM

GUNN, District Judge.

This matter is before the Court on cross-motions for summary judgment.

Plaintiffs Centerre Trust Co. of St. Louis and Edward C. Simmons III, co-executors of the Estate of Edward C. Simmons II, bring this action against defendant United States of America for a refund of federal estate taxes which they allege the Commissioner of Internal Revenue ("Commissioner") erroneously assessed against and collected from the Estate...

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