No. 82-2494.

727 F.2d 741 (1984)

FIRST NATIONAL BANK OF FAYETTEVILLE, ARKANSAS, Executor of the Estate of Jesse W. Cannon, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided February 10, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Douglas G. Coulter, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellant; W. Asa Hutchinson, U.S. Atty., Fort Smith, Ark., of counsel.

Lewis D. Jones, Jones & Segers, Fayetteville, Ark., for appellee.

Before HEANEY, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

JOHN R. GIBSON, Circuit Judge.

The First National Bank of Fayetteville, Arkansas, executor of the Estate of Jesse W. Cannon, and trustee for the Jesse W. Cannon Scholarship Foundation, recovered $122,657.88 it had previously paid pursuant to the Internal Revenue Service's deficiency notice. The district court1 in its judgment concluded that the provisions of 26 U.S.C. § 2055(e)(2) (1979) relating to split-interest trusts were not...

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