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U.S. v. MARSHALL

No. 12-20804.

771 F.3d 854 (2014)

UNITED STATES of America, Plaintiff-Appellee, v. Elaine T. MARSHALL, Individually, as Executrix of the Estate of E. Pierce Marshall, as Trustee of the E. Pierce Marshall, Jr. Trust and as Trustee of the Preston Marshall Trust; Finley L. Hilliard, Individually, as former executor of the Estate of James Howard Marshall, II and as former Trustee of the Eleanor Pierce (Marshall) Stevens Living Trust; E. Pierce Marshall, Jr., Individually, and as Executor of the Estate of Eleanor Pierce Stevens; Preston Marshall, Co-Trustee of the Eleanor Pierce (Marshall) Stevens Living Trust, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

November 10, 2014.

Attorney(s) appearing for the Case

Ivan Clay Dale , Tamara W. Ashford, Esq. , Deputy Assistant Attorney General Jonathan S. Cohen   Gilbert Steven Rothenberg, Esq. , Deputy Assistant Attorney General U.S. Department of Justice, Washington, DC, Andrew L. Sobotka U.S. Department of Justice Dallas, TX, for Plaintiff-Appellee.

William R. Cousins, III , Stephen A. Beck , Robert Don Collier, Esq. , Brian J. Spiegel , Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P., Emily A. Parker, Esq. , Eric Gordon Reis , Scott Patrick Stolley , Thompson & Knight, L.L.P., Dallas, TX, Don Jackson , Ware, Jackson, Lee & Chambers, L.L.P., Russell Hardin, Jr. , Rusty Hardin & Associates, L.L.P., John William Porter , Jeffrey D. Watters , Baker Botts, L.L.P., Houston, TX, for Defendants-Appellants.

Before REAVLEY, PRADO, and OWEN, Circuit Judges.

EDWARD C. PRADO, Circuit Judge:

In 1995, J. Howard Marshall, II ("J. Howard") made what the IRS later determined was an indirect gift of Marshall Petroleum, Inc. ("MPI") stock to MPI's other shareholders: (1) Eleanor Pierce (Marshall) Stevens ("Stevens"), J. Howard's former wife, who was the beneficiary of a trust that was funded by MPI stock; (2) E. Pierce Marshall ("E. Pierce"), J. Howard's son; (3) Elaine T. Marshall ("Elaine"), E. Pierce's wife; (4) the Preston...

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