Land v. United States

DAWKINS, Senior District Judge.

RULING ON MOTIONS

Presented for decision are cross motions for summary judgment. Herbert H. Land, Jr., and John Edgar Land claim that they wrongfully were assessed additional estate tax after closing their mother’s succession. They paid the additional assessment under protest and now seek a refund from the United States, which opposes their claim. Our jurisdiction rests upon 28 U.S.C. § 1346(a)(1).

Plaintiffs and defendant stipulated the following facts in their original and amended pretrial stipulations:

“6. Plaintiffs and defendant agree as to the following facts: