WELD v. U.S.

No. 94-5143.

55 F.3d 623 (1995)

Edward W. WELD, Executor of the Will of Horace O. Bright, and Edward W. Weld and Walter H. Weld, Executors of the Will of Elizabeth Bright Weld, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 24, 1995.


Attorney(s) appearing for the Case

Robert C. Pomeroy, Goodwin, Proctor & Hoar, Boston, MA, argued for plaintiffs-appellants.

Charles Bricken, Tax Div., Dept. of Justice, Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Asst. Atty. Gen., and Gary A. Allen, Chief, and Bruce R. Ellisen.

Before RICH, LOURIE, and RADER, Circuit Judges.


PER CURIAM.

Edward and Walter Weld appeal the decision of the United States Court of Federal Claims denying their consolidated claims for estate tax refunds. Weld v. United States, 31 Fed.Cl. 81 (1994). The trial court held on summary judgment that the Internal Revenue Service properly values for estate taxes United States Treasury Bonds known as "flower bonds" at their par value plus interest at the time of the owner's death. Id. at 84. Flower bonds...

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