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INGHAM v. TURNER

No. 78-1826.

596 F.2d 315 (1979)

Helen Ann Hubbell INGHAM, Individually and as representative of all others similarly situated, Appellant, v. Richard TURNER, Attorney General of the State of Iowa, James W. Hubbell, Jr., Robert J. Fleming, and Riley H. Richards, Trustees of the Frederick M. Hubbell Estate, Roy D. Clark, Director, Midwest Service Center of the Internal Revenue Service, and Michael J. Murphy, Iowa District Director of the Internal Revenue Service, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided April 5, 1979.

Attorney(s) appearing for the Case

Larned A. Waterman (argued) of Lane & Waterman, and Thomas J. Shields and Linda K. Biehl, Davenport, Iowa, on brief, for appellant.

Paul A. Zoss (argued) of Austin, Myers, Peterson & Gaudineer, and J. R. Austin and James R. Austin, Jr., Des Moines, Iowa, on brief, for Trustees.

Robert S. Pomerance (argued) Atty., App. Section, Tax Division, U. S. Dept. of Justice, Washington, D. C. and M. Carr Ferguson, Asst. Atty. Gen., Roxanne Barton Conlin, U. S. Atty. and Kermit Bruce Anderson, Asst. U. S. Atty., Des Moines, Iowa, Gilbert E. Andrews and Richard Farber, Washington, D. C., on brief, for appellees.

Before BRIGHT and STEPHENSON, Circuit Judges, and LARSON, Senior District Judge.

PER CURIAM.

This action involves the validity of a document executed by plaintiff which purports to be an irrevocable disclaimer of a remainder interest subject, however, to its validity under § 2518 of the Internal Revenue Code, Title 26 of the United States Code. The district court1 granted the motion to dismiss interposed by those defendants who are Internal Revenue Service officers. Ingham v. Hubbell,

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