Papson v. United States

The case is before us on defendant’s motion to adopt a trial judge’s report with modifications. Rule 54(b)(3) (iii). Plaintiff does not oppose the motion. The case was one of those rising out of defendant’s first acceptance, *744and then refusal to accept so-called "Flower Bonds” in payment of estate tax liabilities; e.g., Campbell v. United States, 228 Ct.Cl. 440, 657 F.2d 1174 (1981). Generally these bonds were purchased at a large discount on behalf of the decedent shortly before death, and tendered as payment at par. After nonsuccess in several cases, e.g., Campbell, in this and other courts,…