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HICKS v. UNITED STATES

No. 72-1360.

486 F.2d 325 (1973)

Bernice Espy HICKS, as Special Fiduciary of the Estate of Pearle M. Espy, De-ceased, Plaintiff-Appellant, and Financial Industrial Fund, Inc., et al., Intervenors, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided October 30, 1973.

Attorney(s) appearing for the Case

Theodore T. Peck, Denver, Colo. (Wagner & Wyers, Denver, Colo., on the brief), for plaintiff-appellant.

Leland E. Modesitt and Gorsuch, Kirgis, Campbell, Walker & Grover, Denver, Colo., submitted a brief on behalf of the intervenors.

Wesley J. Filer, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Meyer Rothwacks and David English Carmack, Attys., Dept. of Justice, Washington, D. C., and James L. Treece, U. S. Atty., Denver, Colo., on the brief), for defendant-appellee.

Before HILL, HOLLOWAY and DOYLE, Circuit Judges.

HOLLOWAY, Circuit Judge.

Bernice Espy Hicks as special fiduciary brought this suit for refund of estate taxes paid on the estate of Pearle M. Espy. The District Court found that the fiduciary had not established that she was entitled to a refund and dismissed. 335 F.Supp. 474. The fiduciary appeals, arguing that the Court erred: (1) by substituting current liquidation value for book value in considering the real estate holdings...

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