Kyle A. Vick, Jr., in His Capacity as Independent of the Estate of Lucille M. Hooper, Deceased v. Robert L. Phinney

CHOATE, Senior District Judge:

Vick, the appellant, is the executor of the estate of his mother, Lucille Hooper. Phinney, the appellee, is a District Director of Internal Revenue. The ultimate question for decision is whether Vick is entitled to a 4 percent rate of interest on an entire estate tax liability of $596,813.58, or whether $479,718.26 of the total tax liability is subject to a 6 percent rate. This suit was brought for refund of the 2 percent difference that was assessed and paid on the latter sum.

Mrs. Hooper died on August 19, 1956, and, under her will, Vick, her son by a former…