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FIRST NAT. BANK OF DENVER v. UNITED STATES

No. 78-1339.

648 F.2d 1286 (1981)

The FIRST NATIONAL BANK OF DENVER, Trustee of the Barry M. Sullivan Trust, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided May 11, 1981.

Attorney(s) appearing for the Case

Marilyn E. Brookens, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for defendant-appellant.

W. David Pantle of Dawson, Nagel, Sherman & Howard, Denver Colo. (Douglas M. Cain and David Thomas, III, Denver, Colo., on brief), for plaintiff-appellee.

Before SETH, Chief Judge, HOLLOWAY, Circuit Judge, and BROWN, District Judge.

HOLLOWAY, Circuit Judge.

The First National Bank of Denver, as the executor of the estate of the decedent Barry M. Sullivan and trustee of the Barry M. Sullivan trust, brought this suit for refund of $338,472 in federal estate tax. The only issue on this appeal is whether the decedent possessed a general power of appointment over the corpus of the Barry M. Sullivan trust so that it was includable in decedent's gross estate. Other issues were settled by agreement in...

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