INGE P. JOHNSON, United States District Judge.
Pending before the court are the plaintiffs' motion for partial summary judgment (doc. 81) a brief and evidence in support of said motion; motion of United States to shorten time in which plaintiff must respond to defendant's request for entry upon real property for inspection or, in the alternative, to compel inspection of the operations of O'Neal Steel, Inc. (doc. 82); motion of United States to expedite hearing to consider and act upon its motion to shorten time (doc. 83); supplement to motion of United States to shorten time (doc. 84); and the plaintiff's response to motion of the United States to shorten time (doc. 85).
The court having considered each of the foregoing motions, the court finds as follows:
The plaintiff's motion for partial summary judgment, to which the United States has not responded, is due to be granted. The court finds that the plaintiff requests this court to find that the defendant, as well as the plaintiff, should comply with the Order of the Eleventh Circuit Court of Appeals previously issued in this case. Thus, while the court finds said motion to be superfluous, and further finds no evidence before it from which to adduce that the defendant will not comply with the Order of the Eleventh Circuit, it is ORDERED by the court that the plaintiffs' motion for partial summary judgment be and hereby is GRANTED. As such, the defendant may not allege that the estate of Mrs. O'Neal is not entitled to any deduction for the value of the claims of the donees. The court notes that the Eleventh Circuit explicitly found that "there is no dispute that the estate is entitled to a deduction with respect to claims against the estate by the nine heirs for reimbursement of their transferee gift tax liability on the 1987 gifts of stock . . ." Opinion of the Eleventh Circuit at 15. The Eleventh Circuit ordered this court to hold an evidentiary hearing to value the deduction claimed by the estate for claims against the estate as of the date of death of Mrs. O'Neal. Thus, this court will not entertain estoppel arguments from the defendant concerning the estate not being entitled to any deduction.
The court having considered the motion of the United States to shorten time (doc. 82) and the court being of the opinion said motion is due to be denied;
It is therefore ORDERED by the court that said motion be and hereby is DENIED. The court FINDS that the motion of the United States to expedite hearing to consider and act upon its motion to shorten time is MOOT. The supplement to the motion of United States to shorten time (doc. 84) is NOTED.