District Court, N.D. Illinois April 30, 1985, No. 83 C 3791 (Eisenbrandt v. Commissioner)

*28MEMORANDUM OPINION AND ORDER

ROVNER, District Judge.

Plaintiffs brought this action on behalf of their decedent, William F. Eisenbrandt, against the Commissioner of Internal Revenue (“Commissioner”) for the refund of estate taxes paid in the amount of $15,989.83. The decedent died on April 15, 1975. On October 16, 1978, William H.