Sue Ann HUNTER, Marie Joyce Kotsonis, L. Fargo Richardson and The L. F. Richardson Foundation, Appellees,
v.
The UNITED STATES of America, Appellant.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
Submitted April 14, 1980.
Decided June 25, 1980.
Attorney(s) appearing for the Case
Wm. S. Estabrook, III, Atty., Tax. Div., Dept. of Justice, Washington, D. C. (argued), Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Robert A. Bernstein, Washington, D. C., Ronald S. Reed, Jr., U. S. Atty., Kansas City, Mo., on brief, for appellant.
Guy A. Magruder, Jr., Terrell, Van Osdol & Magruder, Kansas City, Mo., for appellee.
Before STEPHENSON and McMILLIAN, Circuit Judges, and VIETOR, District Judge.
United States Court of Appeals, Eighth Circuit.
STEPHENSON, Circuit Judge.
The United States appeals from the district court's1 order granting the plaintiffs-appellees' motion for summary judgment. Judgment was entered in favor of the plaintiffs — the sole distributees and beneficiaries under the last will and testament of Lloyd F. Richardson, deceased — entitling them to obtain a refund of federal estate taxes which the district court ruled were erroneously assessed against...
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