Marshall v. United States

ORDER AND REASONS

MENTZ, District Judge.

Plaintiff Charles D. Marshall, Jr., as Executor of the Estate of Catherine E. Potts Marshall (“Executor”), filed this suit for a refund of federal estate taxes and related interest in the amount of $349,311, plus interest. The parties stipulated the undisputed facts set forth by the Executor. The case is before the court on cross-motions for summary judgment. The court adopts the facts as stipulated by the parties, which are summarized as follows:

Catherine E. Potts Marshall (Mrs. Marshall) was married to Charles D. Marshall (Mr. Marshall), both of whom…