BOEVING v. UNITED STATES

No. 80-1674.

650 F.2d 493 (1981)

William R. BOEVING, Leo Boeving and Charles M. Cable, Trustees of the Ethyle Boeving Trust; and Joan Boeving, Administratrix of the Ethyle Boeving Estate, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided June 17, 1981.

Rehearing and Rehearing Denied July 10, 1981.


Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, James A. Riedy, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

James E. Reeves, Caruthersville, Mo., Ward & Reeves, Caruthersville, Mo., Charles Sampson Williams, Welman, Seabaugh, Beaton & Williams, Kennett, Mo., for appellees.

Before HEANEY, STEPHENSON and McMILLIAN, Circuit Judges.


Rehearing and Rehearing En Banc Denied July 10, 1981.

HEANEY, Circuit Judge.

This appeal involves an estate tax refund claim for nearly $360,000 in taxes and penalties paid on the estate of Ethyle Boeving, who died intestate in 1973. The facts are uncontroverted: When Ethyle Boeving's husband died in 1961, he created in his will two trusts — the Ethyle Boeving Trust and the William Boeving Trust. The terms of the Ethyle Boeving Trust were that Ethyle...

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