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STEWART v. UNITED STATES

No. 74-1577.

512 F.2d 269 (1975)

Cyrus Q. STEWART, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased, Plaintiffs-Appellants, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 24, 1975.

Attorney(s) appearing for the Case

William L. Stewart, Myers, Fla., for plaintiffs-appellants.

Scott P. Crampton, Asst. Atty. Gen., Jay R. Weill, Meyer Rothwacks, Chief, App. Sec., William S. Estabrook, III, Tax Div., Dept. of Justice, Washington, D. C., John L. Briggs, U. S. Atty., Jacksonville, Fla., Loring W. Post, Tax Div., Dept. of Justice, Washington, D. C., Hugh Smith, Gary R. Trombley, Asst. U. S. Attys., Tampa, Fla., for defendant-appellee.

Before GEWIN and SIMPSON, Circuit Judges, and NICHOLS, Associate Judge.

GEWIN, Circuit Judge:

Appellants, as executors of the will of Mildred L. Stewart, deceased, (the testatrix or decedent) seek the refund of estate taxes, plus interest, paid on a deficiency assessed against them by the Commissioner of Internal Revenue. The district court ruled adversely to the executors and we affirm.

The facts are not disputed. In July 1929, William T. Lynam (the settlor) created an inter vivos trust, the beneficiaries of which were the settlor...

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