Edinburg v. United States

This case, here on cross-motions for summary judgment, presents two questions relating to the payment and recovery of interest in connection with federal estate taxes: (1) whether interest is payable on a refund of estate taxes representing a credit for state death taxes the estate paid; and (2) whether the suit is timely insofar as it seeks a refund of interest the estate previously paid. We answer grant its motion for summary judgment and dismiss the petition.

I

The plaintiffs, the executors of the estate of Harry B. Braude, filed an estate tax return in November 1960, showing a gross estate…