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FLANAGAN v. UNITED STATES

No. 84-1629.

810 F.2d 930 (1987)

James P. FLANAGAN, Administrator of the Estate of Frank Parkes, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 27, 1987.

Attorney(s) appearing for the Case

Terry W. Tippens (James D. Fellers and Paul W. Dudman, also of Fellers, Snider, Blankenship, Bailey & Tippens with him on the brief), Oklahoma City, Okl., for plaintiff-appellant.

Michael L. Paup, Atty., Tax Div., Dept. of Justice (Glenn L. Archer, Jr., Asst. Atty. Gen., Dept. of Justice, Washington, D.C., and William S. Price, U.S. Atty., Oklahoma City, Okl., of counsel, with him on the brief), Washington, D.C., for defendant-appellee.

Before LOGAN, TACHA and BALDOCK, Circuit Judges.

LOGAN, Circuit Judge.

James P. Flanagan, as administrator of the estate of Frank Parkes, appeals from the district court judgment denying his claim for a refund of federal estate taxes. He alleges that the Internal Revenue Service (IRS) wrongly refused to allow the estate a charitable deduction for property transferred to a charitable corporation. The sole issue on appeal is whether the IRS properly disallowed the deduction because the bequest was in the nature of...

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