Marian A. BYRUM, Executrix under the Last Will and Testament of Milliken C. Byrum, Deceased, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
April 8, 1971.
April 8, 1971.
Attorney(s) appearing for the Case
Kenneth L. Gross, Atty., Dept. of Justice, Washington, D. C., for defendant-appellant; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Loring W. Post, Attys., Dept. of Justice, Washington, D. C., on brief; William W. Milligan, U. S. Atty., Alvin J. McKenna, Asst. U. S. Atty., Columbus, Ohio, of counsel.
Larry H. Snyder, Columbus, Ohio, for plaintiff-appellee; Chamblin, Snyder & Henry, Columbus, Ohio, on brief.
Before PHILLIPS, Chief Judge, BROOKS, Circuit Judge, and O'SULLIVAN, Senior Circuit Judge.
United States Court of Appeals, Sixth Circuit.
BROOKS, Circuit Judge.
This is an appeal by the United States from an adverse ruling of the District Court, 311 F.Supp. 892, on the issue of whether certain assets transferred into an irrevocable trust could be included in decedent-grantor's estate by operation of 26 U.S.C. § 2036.1 The action arose by a claim for refund of taxes paid and was decided on motions for summary judgment with a stipulated...
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