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LAND v. UNITED STATES

No. 77-2163. Summary Calendar.

565 F.2d 355 (1978)

Herbert H. LAND, Jr., and John Edgar Land, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 3, 1978.

Attorney(s) appearing for the Case

C. McVea Oliver, Monroe, La., for plaintiffs-appellants.

Edward L. Shaheen, U. S. Atty., Ann Belanger, Durney, Atty., Shreveport, La., Gilbert E. Andrews, Act. Chief, App. Section, M. Carr Ferguson, Asst. Atty. Gen., Anthony Ilardi, Jr., Atty., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before THORNBERRY, RONEY and HILL, Circuit Judges.

PER CURIAM:

In this federal estate tax dispute, the Government valued property in a Louisiana estate at the time the taxpayers received a judgment of possession, asserting that judgment represented a "distribution" within the meaning of 26 U.S.C.A. § 2032(a)(1) (1967) (amended 1970, 1976). See Stoutz v. United States, 324 F.Supp. 197, 200-203 (E.D.La.1970), aff'd, 439 F.2d 1197

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