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GUYNN v. UNITED STATES

No. 14614.

437 F.2d 1148 (1971)

Jane C. GUYNN, Executrix of the Estate of Vena E. Calvert, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided February 8, 1971.

Attorney(s) appearing for the Case

William K. Hogan, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Attys., Dept. of Justice, and Leigh B. Hanes, Jr., U. S. Atty., on brief), for appellant.

John Y. Merrell, Washington, D. C. (George M. Warren, Jr., Bristol, Va., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, CRAVEN and BUTZNER, Circuit Judges.

BUTZNER, Circuit Judge:

The government appeals from a judgment of the district court refunding to the estate of Vena A. Calvert taxes on the value of a home assessed under § 2036 of the Internal Revenue Code.1 Mrs. Calvert bought the home less than two years before her death and conveyed it to her daughter, Mrs. Guynn, four months after its purchase. Mrs. Calvert continued to live there until her death. The district court based its...

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