Lake Shore National Bank v. Coyle

MEMORANDUM OPINION

Cross-Motions for Summary Judgment

MAROYITZ, District Judge.

This is a tax refund case, in which plaintiffs seek to recover certain alleged over-payments of estate taxes in the amount of $82,942.71 and interest, for the benefit of the estate of Arthur Luster, deceased. The plaintiffs, Lake Shore National Bank and Melvin R. Luster, are co-executors of Arthur Luster’s will.

The parties have submitted cross-motions for summary judgment. A stipulation of uncontested factshas been filed with the Court, and it appears that legal issues are all that remain. This Court entered an order…