Girard Trust Bank v. United States

This federal estate tax refund case is before the court on the parties’ cross motions for summary judgment. Both parties submit there are no material facts in dispute and we agree. The posture of the case is unique in the sense that the parties are in agreement that there was an overpayment of estate taxes which plaintiffs are entitled to have refunded. The parties also are in agreement as to the amount of the refund. The disagreement in the case is over whether the form in which the Government made the refund is lawful (more precisely, whether an overpayment of estate taxes, which were paid…