HOWARD BANK v. U.S.

Civ. A. No. 88-150.

759 F.Supp. 1073 (1991)

The HOWARD BANK, Administrator of the Estate of Thomas C. Sawyer, D.B.N. v. UNITED STATES of America.

United States District Court, D. Vermont.

As Amended January 29, 1991.


Attorney(s) appearing for the Case

Robert B. Hemley, Dennis R. Pearson, Gravel and Shea, Burlington, Vt., for plaintiff.

Merrell B. Green, Stephen Lyons, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


FINDINGS, CONCLUSIONS, OPINION AND ORDER

PARKER, District Judge.

Plaintiff The Howard Bank, as administrator of the Estate of Thomas C. Sawyer, filed suit seeking a refund of certain estate taxes paid to the United States. The United States Internal Revenue Service (IRS) concedes that it overassessed the value of the Sawyer Estate, but denied a refund on the sole ground that plaintiff failed to file suit within the statutory limitations period set forth...

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