Wilmington Trust Co. v. United States

OPINION ON PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT

WHITE, Senior Judge.

The plaintiffs, who are the Independent Co-Executors of the Estate of Frederic B. Asche, Deceased, filed this case because of the1 allegedly wrongful action of the Internal Revenue Service (IRS) in requiring the plaintiffs to pay additional estate tax and assessed interest, after an audit by the IRS of the estate tax return which the plaintiffs filed following the death of Frederic B. Asche (Mr. Asche).

In the complaint,1 the plaintiffs asked for a judgment in the amount of…