DeNIRO v. UNITED STATES

No. 76-1403.

561 F.2d 653 (1977)

Louis DeNIRO, Frank DeNiro and Michael DeNiro, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided August 30, 1977.

Rehearing Denied October 28, 1977.


Attorney(s) appearing for the Case

Frederick M. Coleman, U. S. Atty., Cleveland, Ohio, David J. Curtin, Scott P. Crampton, Gilbert Andrews, Gary R. Allen, Arthur L. Bailey, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

James C. Herndon, William T. Walker, Buckingham, Doolittle & Burroughs, Akron, Ohio, for plaintiffs-appellees.

Before WEICK and LIVELY, Circuit Judges, and ZIRPOLI, District Judge.


LIVELY, Circuit Judge.

The government appeals from a judgment for the plaintiffs in an action for refund of estate taxes. The jury found the value of the decedent's estate to be less than the government claimed and the tax paid to be in excess of the amount due. Jurisdiction was based on 28 U.S.C. § 1346(a)(1).1 The issues on appeal as set forth in the government's brief relate to the standing of the plaintiffs to maintain the action...

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