Daniel F. McCarthy and First National Bank & Trust Company of Evanston, Trustees of the Melanie B. McCarthy Trust v. United States

BAUER, Chief Judge.

This is an appeal from an order of the district court granting the plaintiff taxpayer’s motion for summary judgment and compelling the Government to issue an estate tax refund. We reverse the order of the district court and remand this case for further consideration in light of our holding herein.

I

This case arises from the imposition of an estate tax deficiency by the Internal Revenue Service against the estate of Melanie B. McCarthy (“decedent”). The plaintiff-appellees, Daniel F. McCarthy (“McCar thy”) and First National Bank & Trust Company of Evanston serve as trastees…