Mudry v. United States

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

WHITE, Senior Judge.

In this estate tax case, the plaintiff, Louis M. Mudry, is Executor of the Estate of Morton Govern, Deceased, and is suing on behalf of the decedent’s estate.

The case is now before the court on the plaintiff’s motion and the defendant’s cross-motion for summary judgment.

There is agreement between the parties regarding the material facts in the case, so the litigation is ripe for disposition on the pending cross-motions for summary judgment.

The Agreed Facts

The material facts are quite brief, and they will be outlined in this part…