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CLAIBORNE v. UNITED STATES

No. 78-3530.

648 F.2d 448 (1981)

Doris Simcoe CLAIBORNE, Successor Administratrix W/W/A of the Estate of Maude V. Simcoe, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided April 16, 1981.

Rehearing Denied June 8, 1981.

Attorney(s) appearing for the Case

Albert Jones, U. S. Atty., Louisville, Ky., Dennis M. Donohoe, M. Carr Ferguson, Gilbert Andrews, Michael L. Paup, Daniel F. Ross, Helen A. Buckley, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

George A. Dietrich, Roetzel & Andress, Akron, Ohio, Woolsey M. Caye, Louisville, Ky., for plaintiff-appellee.

Before EDWARDS, Chief Judge, and MERRITT and MARTIN, Circuit Judges.

EDWARDS, Chief Judge.

The United States (Internal Revenue Service) appeals from a judgment entered in favor of plaintiff taxpayer allowing recovery of a refund of federal taxes which plaintiff had paid under protest. The United States contended before the District Court, and contends before us, that the refund should be denied because the funds at issue were income in respect of a decedent, and hence taxable to the estate...

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