Cavanagh v. United States

OPINION

HORN, Judge.

Plaintiff, Carroll Cavanagh, Jr., as the Executor of the will of Carroll Cavanagh, the decedent, brought this case before the Court on January 9, 1985, under 28 U.S.C. § 1491.1 Plaintiff’s complaint seeks damages stemming from the defendant’s refusal to redeem certain United States Treasury Bonds known as “flower bonds,” which were tendered in payment of federal estate taxes. The defendant has conceded that plaintiff tendered “flower bonds” with a face value of $50,000.00, for payment of the decedent’s estate taxes. The defendant has also conceded that its refusal to redeem…