ESTATE OF Ida Maude SOWELL, Homer T. Sowell, Executor, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
June 9, 1983.
June 9, 1983.
Attorney(s) appearing for the Case
Patricia Tucker, Smidt & Tucker, P.C., Albuquerque, N.M. (Kendall O. Schlenker, Schlenker & Lebeck, P.A., Albuquerque, N.M., with her on the briefs), for plaintiff-appellant.
Kenneth L. Greene, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief), for defendant-appellee.
Before DOYLE and McKAY, Circuit Judges, and BRATTON, District Judge.
United States Court of Appeals, Tenth Circuit.
WILLIAM E. DOYLE, Circuit Judge.
This is an appeal from the United States Tax Court, 74 T.C. 1001 (1980). It seeks review of a judgment that the corpus of the Thomas R. Sowell Trust was includable in the estate of appellant's decedent, Ida Maude Sowell, for federal estate tax purposes. In the Tax Court both sides filed motions for summary judgment. The judge upheld the position of the Commissioner of Internal Revenue. We reverse.
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