RATH v. UNITED STATES

No. 83-2552.

733 F.2d 594 (1984)

Dorothy J. RATH, Surviving Spouse, Personal Representative and Heir of the Estate of William F. Rath, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 9, 1984.


Attorney(s) appearing for the Case

Steven E. Achelpohl, Christine M. Schild, Schumacher & Gilroy, Omaha, Neb., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Patricia A. Willing, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Ronald D. Lahners, U.S. Atty., Omaha, Neb., of counsel.

Before BRIGHT, Circuit Judge, SWYGERT, Senior Circuit Judge, and BOWMAN, Circuit Judge.


BRIGHT, Circuit Judge.

Dorothy J. Rath appeals from a decision of the district court1 to grant the government's motion for summary judgment in this estate tax refund suit. We affirm.

Dorothy J. Rath is the surviving spouse and heir of William F. Rath, who died in 1977, and the personal representative of his estate. The estate filed an estate tax return in 1978, and paid some $41,000 in taxes. The estate met the requirements for...

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