Beecher v. United States

WATSON, District Judge.

This action comes before the Court for disposition upon plaintiffs’ motion for summary judgment as provided under Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C. Counsel have entered into a stipulation which sets forth the material facts of the case and the Court will base its conclusions of law upon the facts so stipulated.

Plaintiffs seek the refund of federal estate taxes in the amount of $31,044.11 which, they allege, represents an overpayment by the estate of John Richard Geary to the United States of America. Defendant denies plaintiffs’ allegations and…