Girard Trust Bank v. United States

This case is before the court again because of a dispute between the parties as to the proper computation under Rule 131(c) of the amount recoverable by plaintiffs under our earlier decision on the merits.1 In Girard I it was held that defendant may make refund of an overpayment of federal estate tax liability by reinstating "flower” bonds of the same series and in the same face amount as those used by taxpayers in remitting the overpayment to defendant. It was also held that plaintiffs are entitled to receive statutory interest on the overpayment at the rates provided by I.R.C. § 6621, as…