Horner v. United States

Plaintiffs brought this suit for refund of federal estate taxes and interest assessed thereon, in the amount of $20,758, paid by the plaintiffs on behalf of the Estate of Dorothy M. *651Horner, deceased, plus statutory interest thereon. The case is presently before us on defendant’s motion for judgment on the pleadings and plaintiffs’ cross motion, made during oral argument, for summary judgment. Reading the plaintiffs’ petition and assuming the truth of the allegations made •therein, there are no material issues of fact. We hold for the defendant allowing its motion for judgment on the pleadings.