Busser v. United States

KALODNER, District Judge.

This is an action to recover interest with respect to a refund of Federal Estate Tax. The case involves the issue of the right of the plaintiff to recover interest where the overpayment on account of Federal Estate Taxes was made on or about the due date of the tax, but prior to the filing of the Federal Estate Tax Return.

A jury trial was waived and the case was heard before the court on the pleadings and stipulation of facts without additional testimony.

A motion for summary judgment was filed on behalf of the defendant, which motion was not argued previous to trial.

Fi…