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MARYLAND NAT. BANK v. UNITED STATES

No. 78-1426.

609 F.2d 1078 (1979)

MARYLAND NATIONAL BANK and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 9, 1979.

Rehearing Denied January 11, 1980.

Attorney(s) appearing for the Case

Harry D. Shapiro, Baltimore, Md. (Jacques T. Schlenger, John K. Barry, Venable, Baetjer & Howard, Baltimore, Md., on brief), for appellants.

Robert T. Duffy, Tax Div., Dept. of Justice, Washington, D. C. (Russell T. Baker, Jr., U. S. Atty., Gerard P. Martin, Asst. U. S. Atty., Baltimore, Md., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Michael L. Paup, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before BUTZNER and HALL, Circuit Judges, and JOSEPH H. YOUNG, United States District Judge for the District of Maryland, sitting by designation.

BUTZNER, Circuit Judge:

Maryland National Bank, executor of the estate of Katherine L. N. Willis, deceased, appeals the district court's denial of claims for refund of gift taxes based on the disallowance of seventeen $3,000 exclusions in both 1971 and 1972. Before her death, Mrs. Willis contended that her transfers into an inter vivos trust were in part gifts to the beneficiaries of income qualifying for the annual $3,000 per donee exclusion from taxation under I...

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