Fryer v. United States

ORDER

HANSON, Chief Judge.

This matter is before the Court by way of cross motions for summary judgment. Plaintiffs are the co-executors of the Manford F. Fryer Estate (the Estate) ; defendant is the United States of America. To date, the parties have filed a stipulation of facts, accompanied by legal briefs, addressed to the issue of whether a tax refund is owed to the Estate. Specifically, plaintiffs contend that the defendant disregarded the surviving spouse’s election to take against the will and thereby erroneously “failed to allow” a marital deduction in computing the estate taxes due.…