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REARDON v. UNITED STATES

No. 760252.

429 F.Supp. 540 (1977)

Herbert REARDON and John E. Reardon v. UNITED STATES of America.

United States District Court, W. D. Louisiana, Monroe Division.

April 12, 1977.

Attorney(s) appearing for the Case

C. McVea Oliver, Oliver & Wilson, Monroe, La., for plaintiffs.

John F. Murray, and Joseph M. Persinger, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., Donald E. Walter, U. S. Atty., and Lawrence L. Jones, Asst. U. S. Atty., Shreveport, La., for the Government.

DAWKINS, Senior District Judge.

RULING ON CROSS MOTIONS

Plaintiffs, Herbert P. Reardon and John E. Reardon, claim that defendant, United States of America, through the Internal Revenue Service (I.R.S.), wrongfully made an estate tax deficiency assessment upon corporate stock which they inherited from their father, Herbert H. Reardon. Plaintiffs seek a refund for the additional assessment which they paid under protest. Our jurisdiction rests upon 28 U.S.C...

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