FRYER v. UNITED STATES

Civ. No. 74-26-W.

440 F.Supp. 769 (1977)

Leonard W. FRYER and Floyd F. Whitmore, Executors of the Manford F. Fryer Estate, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, W. D.

July 7, 1977.


Attorney(s) appearing for the Case

Len G. Leonard, Corning, Iowa, Robert F. Leonard, Sidney, Iowa, for plaintiffs.

James R. Rosenbaum, U. S. Atty., Des Moines, Iowa, Thomas R. Jones, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


ORDER

HANSON, Chief Judge.

This matter is before the Court for determination of the proper amount of federal estate tax refund due plaintiffs. The parties, who entered into a stipulation of facts, have submitted briefs addressing the issue of whether the United States is liable for statutory interest upon an overpayment of federal estate tax when such overpayment is made by the redemption of United States Treasury bonds. For purposes of placing its present...

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