UNITED STATES v. MELMAN

No. 75-1603.

530 F.2d 790 (1976)

UNITED STATES of America, Appellee, v. Gene J. MELMAN, Guardian of the Estate of Geri Gussie Melman, a minor, Appellant, v. W. Donald DUBAIL, Administrator cum testamento annexo de bonis non of the Estate of Sam Melman, Jr., Deceased, and Florence Melman, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided February 26, 1976.


Attorney(s) appearing for the Case

Phillip J. Paster, Clayton, Mo., for appellant.

J. Dennis O'Leary, St. Louis, Mo., for appellee, W. Donald Dubail, etc.

Daniel F. Ross, Atty., Dept. of Justice, Washington, D.C., for appellee, United States; Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Stephen M. Gelber, Attys., Tax Div., Dept. of Justice, Washington, D.C., and Donald J. Stohr, U.S. Atty., St. Louis, Mo., on brief.

Allan F. Stewart, Legal Aid Society, Clayton, Mo., for appellee, Florence Melman; Stanley H. Sicher, St. Louis, Mo., on brief.

Before LAY, HEANEY and STEPHENSON, Circuit Judges.


LAY, Circuit Judge.

This action arose from the foreclosure of a federal estate tax lien against property received by one of the distributees of the estate of Sam Melman, Jr. The decedent died in November, 1967. No estate tax was paid before partial distributions were made to the decedent's granddaughter, Geri Gussie Melman, and to the surviving spouse, Florence Melman. The latter elected to take against the will and agreed to settle for $110,000 of which she received...

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