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FINLAY v. UNITED STATES

No. 83-5646.

752 F.2d 246 (1985)

Phyllis W. FINLAY, Co-Executrix, and Phil B. Whitaker, Substitute Co-Executor, of the Estate of Mary Louise Finlay, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided January 18, 1985.

Attorney(s) appearing for the Case

John W. Gill, Jr., U.S. Atty., Chattanooga, Tenn., Jack D. Warren, Glenn L. Archer, Jr. (Lead), Asst. Atty. Gen., argued, Michael L. Paup, Bruce R. Ellisen, Chief, Appellate Section, Robert A. Bernstein, Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellant.

Phil B. Whitaker, argued, Witt, Gaither & Whitaker, Gale Graham Jones, Chattanooga, Tenn., for plaintiffs-appellees.

Before MARTIN and JONES, Circuit Judges, and POTTER, District Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

This is an appeal by the government from a judgment of the district court refunding estate taxes. We affirm the judgment but not the opinion of the district court.

Edward Finlay, a lawyer, executed a holographic will on December 5, 1946. The will provided in relevant part:

All the rest and residue of my Estate I give in Trust to Mary Louise for life with the right to encroach if she desires. As Trustee she shall...

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