MAYTAG v. UNITED STATES

No. 73-1556.

493 F.2d 995 (1974)

Cornelia H. MAYTAG, and the First National Bank of Colorado Springs, Colorado, as Co-Executors of the Estate of James B. Maytag, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided January 30, 1974.

As Amended April 3, 1974.


Attorney(s) appearing for the Case

Mac Asbill, Jr., Sutherland, Asbill & Brennan, Washington, D. C. (William A. Sutherland and Carolyn P. Chiechi, Sutherland, Asbill & Brennan, Washington, D. C., and Joseph F. Colantuno, Morrato, Gueck & Colantuno, Denver, Colo., on the brief), for plaintiffs-appellants.

William S. Estabrook, III, Atty. Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennett N. Hollander and Robert S. Watkins, Attys., Tax Div., Dept. of Justice, and James L. Treece, U. S. Atty., of counsel, on the brief), for defendant-appellee.

Before HILL, BARRETT and DOYLE, Circuit Judges.


WILLIAM E. DOYLE, Circuit Judge.

Appellants seek reversal of a United States District Court decision denying to the estate of James B. Maytag (the taxpayer) refund of federal estate taxes in the amount of $612,708.41, which sum was paid by appellant following ruling by the Commissioner of Internal Revenue that the value of the assets of two inter vivos trusts were part of the taxable assets of the gross estate of James B. Maytag. The basis for the decision was that...

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