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PYLE BY STRAUB v. UNITED STATES

No. 84-2242.

766 F.2d 1141 (1985)

Grace S. PYLE, a disabled adult, by Carolyn STRAUB, Successor Guardian of her Estate, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided July 10, 1985.

Attorney(s) appearing for the Case

R.E. Dehen, Springfield, Ill., for plaintiff-appellee.

Patricia A. Willing, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Before CUMMINGS, Chief Judge, and POSNER and FLAUM, Circuit Judges.

CUMMINGS, Chief Judge.

Grace S. Pyle, through her successor guardian, Carolyn Straub, brought suit to recover federal gift tax in the amount of $315,298.00, plus interest and costs. The court below granted Pyle's summary judgment motion. 581 F.Supp. 252 (C.D.Ill.1984). We reverse.

I

On November 29, 1973, taxpayer and her husband executed a joint and mutual will containing the following two clauses:

Third...

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