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FIRST KENTUCKY TRUST CO. v. UNITED STATES

No. 79-3452.

737 F.2d 557 (1984)

FIRST KENTUCKY TRUST COMPANY, Executor of the Estate of Louisa W. Moore, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 21, 1984.

Attorney(s) appearing for the Case

Edwin G. Middleton, Middleton & Reutlinger, Brooks Alexander (argued), Louisville, Ky., for plaintiff-appellant.

Albert Jones, U.S. Atty., Louisville, Ky., Beth Kaswan, U.S. Dept. of Justice, Tax Div., M. Carr Ferguson, Gilbert E. Andrews, Donald B. Susswein (argued), Washington, D.C., for defendant-appellee.

Before MERRITT, Circuit Judge, and PHILLIPS and BROWN, Senior Circuit Judges.

PHILLIPS, Senior Circuit Judge.

This action was filed by an executor to recover federal estate taxes assessed and collected by the Commissioner of Internal Revenue. Involved is the estate of a wife whose husband was found guilty of killing her. Two statutes are at issue: the federal estate tax law, particularly 26 U.S.C. §§ 2033 and 2042; and the Kentucky forfeiture statute, K.R.S. § 381.280:

381.280 Forfeiture of right to property for...

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