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FIRST NAT. BANK & TRUST CO. v. UNITED STATES

No. 84-1781.

787 F.2d 1393 (1986)

FIRST NATIONAL BANK AND TRUST COMPANY OF TULSA, John Burch Mayo and Margery Mayo Feagin, Co-Executors of the Estate of Lillian C. Mayo, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

March 31, 1986.

Attorney(s) appearing for the Case

Robert A. Bernstein, Atty. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Atty., and George L. Hastings, Jr., Atty., Tax Div., Dept. of Justice, Washington, D.C., and Layn R. Phillips, U.S. Atty. for the N.D. of Okl., of counsel, with him on briefs), Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Katherine G. Coyle (J. Denny Moffett, with her on brief), of Conner & Winters, Tulsa, Okl., for plaintiffs-appellees.

Before McKAY, MOORE and TACHA, Circuit Judges.

McKAY, Circuit Judge.

Mrs. Lillian Mayo gave property to her children in 1973, and, as a result, incurred an obligation of $32,193.90 in Oklahoma state gift taxes. Mrs. Mayo died less than one year later without having paid these taxes. Because her gift was made less than one year before her death, the gift property was included in her gross estate for purposes of calculating both state death taxes and federal estate taxes.

After Mrs. Mayo's death but before...

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