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BORYAN v. U.S.

No. 88-2925.

884 F.2d 767 (1989)

Claire W. Glendening BORYAN; Lee Glendening Koss; Alicia B. Glendening, Tennent, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 31, 1989.

Attorney(s) appearing for the Case

Michael Patrick Logan (Grad, Toothman, Logan & Chabot, P.C., Alexandria, Va., on brief), for plaintiffs-appellants.

Barbara Iliff Hodges (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, David I. Pincus, Tax Div., Dept. of Justice, Washington, D.C., on brief), for defendant-appellee.

Before RUSSELL and SPROUSE, Circuit Judges, and VOORHEES, United States District Judge for the Western District of North Carolina, sitting by designation.

SPROUSE, Circuit Judge:

This is an appeal from a judgment entered in a tax refund suit brought in the district court by the beneficiaries of the estate of Jean Marston Glendening ("the taxpayers"). The district court found that the estate is entitled to a credit under I.R.C. § 2013 for a tax paid by the estate of Mrs. Glendening's deceased husband and ordered a refund. Citing I.R.C. § 6511, however, it limited the refund to the amount of tax paid by the...

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