James W. Burke, as Personal Representative of the Estate of Edna Sproull Williams, Deceased v. The United States

NIES, Chief Judge.

James W. Burke, as personal representative of the estate of Edna Sproull Williams, appeals from the summary judgment entered by the United States Court of Federal Claims 1 in Burke v. United States, No. 540-89T (Cl.Ct. Nov. 27, 1991), that Williams’ estate is not entitled to a refund for taxes paid based on the federal estate tax return filed November 24, 1982.

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Edna Sproull Williams died testate on February 28, 1982, while a resident of Jacksonville, Duval County, Florida. James W. Burke is the presently acting personal representative of the Williams estate. Williams’ will…