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FIRST VICTORIA NAT. BANK v. UNITED STATES

No. 78-1596.

620 F.2d 1096 (1980)

FIRST VICTORIA NATIONAL BANK, Independent Executor under the Will of T. J. Babb, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 9, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Ann Belanger Durney, Gilbert E. Andrews, Act. Chief, John F. Murray, William S. Estabrook, III, U.S. Dept. of Justice, Tax. Div., Washington, D. C., for defendant-appellant.

Guitard & Henderson, Joseph P. Kelly, Richard Henderson, Victoria, Tex., for plaintiff-appellee.

Before WISDOM, GOLDBERG and HENDERSON, Circuit Judges.

GOLDBERG, Circuit Judge:

This case presents a question of first impression: whether "rice history acreage" interests under the system of rice allotments established by sections 351 to 356 of the Agricultural Adjustment Act of 1938, 52 Stat. 31 (codified as 7 U.S.C.A. §§ 1351-1356 (West 1973)) ("the Act") constitute "property" includable in a decedent's gross estate under sections 2031 and 2033 of the Internal Revenue Code of 1954.1

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