ESTATE OF SELBY v. UNITED STATES

No. 80-2115.

726 F.2d 643 (1984)

ESTATE OF Saida G. SELBY, Deceased, and Estate of Myron C. Selby, Deceased, Victor M. Selby, Personal Representative, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied April 11, 1984.


Attorney(s) appearing for the Case

George V. Fewson of Joyner & Fewson, Boulder, Colo. (Dawson L. Joyner of Joyner & Fewson, Boulder, Colo., with him on the brief), for plaintiff-appellee.

Jay W. Miller, Washington, D.C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the briefs), for defendant-appellant.

Before SETH, Chief Judge, HOLLOWAY and BARRETT, Circuit Judges.


Opinion on Remand

BARRETT, Circuit Judge.

This is an appeal by the United States from a judgment entered against it for a refund of federal estate taxes in the amount of $28,841.59. The facts are complicated and lengthy; we will, therefore, repeat them only to the extent that they bear upon the legal issues necessary for disposition.

Myron C. Selby and Saida G. Selby were married in 1930 and had two children, Victor and Joy. Saida died on...

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