District Court, D. Nebraska May 12, 1995, 8:CV93-00313 (Best v. United States)

MEMORANDUM AND ORDER

SHANAHAN, District Judge.

Before the court is filing no. 25, the “Motion for Summary Judgment” filed by the plaintiff, Kathleen Best (“Best”), Personal Representative of the Estate of Alma Anderson, Deceased. Best claims a refund for federal estate taxes and interest paid pursuant to a deficiency assessment by the Internal Revenue Service (“IRS”).