Cohen v. United States

MANSFIELD, District Judge.

In this action for a refund of estate taxes in the sum of $42,427.18 alleged to be an illegal charge of interest upon interest, both parties move for summary judgment. The facts are undisputed. Plaintiffs are the executors of the estate of Elias A. Cohen, who died on July 2, 1952. An estate tax return duly filed on April 23, 1954 showed no estate tax due. On or about April 15, 1957, after audit, an assessment was made which, after partial abatement, amounted to $1,-*1018319,453.81, of which $1,088,535.15 was a deficiency in estate tax and $230,918.66 was interest on…