The Northern Trust Company as Trustee Under Agreement No. 25,304 With Walter S. Carr Dated January 1, 1959 v. United States

ENOCH, Senior Circuit Judge.

In an action brought to recover excessive payment of federal estate tax, assessed interest plus statutory interest thereon, the District Judge denied summary judgment for plaintiff, The Northern Trust Company, as Trustee under Agreement No. 25,304 with Walter S. Carr dated January 1, 1959, and entered summary judgment in favor of the defendant, United States of America, from which this appeal has been taken on the ground that the defendant’s motion for summary judgment raised a genuine issue of material fact.

The cause arose out of the following factual situation.…