OETTING v. UNITED STATES

No. 82-1914.

712 F.2d 358 (1983)

William J. OETTING, Executor of the Estate of Irma H. Dunmeyer, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 20, 1983.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Douglas G. Coulter, Attys., Tax Division, Dept. of Justice, Washington, D.C., for appellee; Thomas E. Dittmeier, U.S. Atty., St. Louis, Mo., of counsel.

Gene M. Zafft, David V. Capes, Rosenblum, Goldenhersh, Silverstein & Zafft, P.C., David P. Oetting, Brackman, Copeland, Oetting, Walther & Schmidt, Clayton, Mo., for appellant.

Before ARNOLD, Circuit Judge, and FLOYD R. GIBSON and HENLEY, Senior Circuit Judges.


ARNOLD, Circuit Judge.

This is a suit by the executor of an estate for a refund of estate taxes which were allegedly overpaid because the Commissioner wrongly refused to allow the estate a charitable deduction in the amount of $558,207.92 for transfers made to four charitable organizations. The District Court, 544 F.Supp. 20, granted the government's motion for summary judgment, and the executor has appealed. We conclude, in part...

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