Reardon v. United States

DAWKINS, Senior District Judge.

RULING ON CROSS MOTIONS

Plaintiffs, Herbert P. Reardon and John E. Reardon, claim that defendant, United States of America, through the Internal Revenue Service (I.R.S.), wrongfully made an estate tax deficiency assessment upon corporate stock which they inherited from their father, Herbert H. Reardon. Plaintiffs seek a refund for the additional assessment which they paid under protest. Our jurisdiction rests upon 28 U.S.C. § 1346(a)(1).

The matter is before us on cross motions for summary judgment. The facts are undisputed and are set forth in the original and…