Estate of McCarthy

The issue in this estate tax refund case is whether the petitioner in intervention, a residuary legatee of the decedent, should be dismissed after the original plaintiffs *706voluntarily dismissed their suit. The defendant so contends and the intervenor opposes. The specific facts are set forth in our order of October 31, 1980, 225 Ct.Cl. 696, which requested the intervenor, Mr. McCarthy, and the defendant to file supplementary briefs answering a number of questions. Those briefs were thereafter filed,1 and the case was submitted, oral argument being waived, to the above panel.

It appears from the…