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ESTATE OF VITT v. UNITED STATES

Nos. 82-1823, 82-1872.

706 F.2d 871 (1983)

ESTATE OF Verlena M. VITT, Deceased; Kathryn Wedemeier, Executrix, Appellee, v. UNITED STATES of America, Appellant. ESTATE OF Verlena M. VITT, Deceased; Kathryn Wedemeier, Executrix, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 16, 1983.

Attorney(s) appearing for the Case

Edward E. Murphy, Jr., Garry Seltzer, Murphy & Associates P.C., Clayton, Mo., for appellant-cross-appellee Estate of Verlena M. Vitt, Deceased.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Michael J. Roach, Attys., Tax Div., Dept. of Justice, Washington, D.C., for the U.S.

Before ARNOLD and BENNETT, Circuit Judges, and HENLEY, Senior Circuit Judge.

HENLEY, Senior Circuit Judge.

This appeal and cross-appeal raise questions concerning the applicability of the doctrines of equitable estoppel and equitable recoupment in an estate tax refund suit. The district court1 concluded that although equitable estoppel was not a bar to the inclusion of certain property in the decedent's estate, principles of recoupment required that the estate be permitted to recover estate taxes previously paid...

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