Estate of McDonald v. United States

MEMORANDUM OPINION

ACKER, District Judge.

Before the court are cross motions for summary judgment. The first is by defendant, United States of America (“Government”). The second is by plaintiff, the Estate of Peggy Spain McDonald, deceased, (“Estate”). The Internal Revenue Service (“IRS”) audited the Estate and determined that $504,723.08 in additional tax was owed. The IRS contends that Alabama law precluded certain actions taken before and after the testatrix’s death and that the Estate had incorrectly calculated its charitable deduction. The Estate paid the amount of the alleged additional…