Cooper v. United States

DAWKINS, Senior District Judge.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

This matter was submitted to the Court in Monroe, Louisiana, upon defendant’s motion for summary judgment. After considering the pleadings, interrogatories, and answers thereto, and arguments of counsel, the Court hereby grants defendant’s motion for summary judgment, making and entered its findings of fact and conclusions of law:

Findings of Fact

1. This is a suit brought by plaintiffs against the United States for the refund of federal estate tax in the amount of $1,243.55, plus interest.

2. The question presented for…