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OXFORD ORPHANAGE, INC. v. UNITED STATES

Nos. 84-1650, 84-1693.

775 F.2d 570 (1985)

OXFORD ORPHANAGE, INC., Shriners Hospitals for Crippled Children, and W. Eugene Johnston, III, Executor of the Estate of Howard Schwarze Hunt and Co-Trustee of the Testamentary Trust of Howard Schwarze Hunt, Appellants, v. UNITED STATES of America, Appellee. OXFORD ORPHANAGE, INC., Shriners Hospitals for Crippled Children, and W. Eugene Johnston, III, Executor of the Estate of Howard Schwarze Hunt and Co-Trustee of the Testamentary Trust of Howard Schwarze Hunt, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 21, 1985.

Attorney(s) appearing for the Case

William J. Lehrfeld, Washington, D.C., (Leonard J. Henzke, Jr., Lehrfeld & Henzke, P.C., Washington, D.C., on brief) for appellants/cross-appellees.

Robert A. Bernstein, Washington, D.C., (Glenn L. Archer, Jr.; Asst. Atty. Gen., Michael L. Paup; Murray S. Horwitz, Washington, D.C., Kenneth W. McAllister, U.S. Atty., Greensboro, N.C., on brief) for appellee/cross-appellant.

Before K.K. HALL and CHAPMAN, Circuit Judges, and BUTZNER, Senior Circuit Judge.

BUTZNER, Senior Circuit Judge:

W. Eugene Johnston, executor of the estate of Howard S. Hunt and cotrustee of Hunt's testamentary trust, and the charitable beneficiaries of the trust, Oxford Orphanage and Shriners Hospitals for Crippled Children, appeal from a judgment awarding the government interest on the amount of estate tax that would have been due but for amendment of Hunt's will after he died. The amendment converted his bequests of charitable remainders into...

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