Schroeder v. United States

ORDER

ALLEY, District Judge.

This case is presently before the Court on cross motions for summary judgment under Rule 56 Federal Rules of Civil Procedure. Generally, on behalf of the estate, the plaintiff seeks a refund of funds which the government is alleged to have wrongfully assessed as estate taxes. The specific question raised by the parties’ submissions for summary judgment may be stated as follows: Whether the government erred in refusing to allow the estate a marital deduction on certain joint tenancy and statutory election property owned by the surviving spouse following the…