Estate of Piper v. United States

OPINION ON DEFENDANT’S MOTION FOR JUDGMENT

PHILIP R. MILLER, Judge:

In this suit, plaintiff sought interest of $104,461 on overpayments of estate and gift taxes. The government counterclaimed for $125,201 in unpaid gift taxes and $1,217,613 in erroneously refunded estate taxes, plus statutory interest. On May 14, 1985, the court granted the government’s motion for summary judgment on the issue of liability, and denied plaintiff’s cross-motion for summary judgment. Piper v. United States, 8 Cl.Ct. 243 (1985).

Defendant now moves for an order entering judgment on its counterclaim against plaintiff…