Pfeiffer v. United States

MEMORANDUM AND ORDER

HALBERT, District Judge.

This is an action for refund of estate taxes, penalty and interest on behalf of the estate of Fred M. Pfeiffer, by Viola Pfeiffer, as executrix. Jurisdiction is proper under Title 26 U.S.C. § 7422. Both parties have moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure.

Three distinct questions are presented for consideration by the Court:

1) May funeral expenses and costs of administration be deducted in their entirety from the deceased husband’s half of the community property for the purpose of computing the estate…