1. Home
  2. Browse Decisions
  3. F.2d
  4. 890 F.2d
  5. 890 F.2d 1329 (1989)
 

BROWN v. U.S.

No. 88-2763.

890 F.2d 1329 (1989)

Earl A. BROWN, Jr. and Betty Galt Brown, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Earl A. BROWN, Jr., Independent Executor of the Estate of Earl A. Brown, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Earl A. BROWN, Jr., Independent Executor of the Estate of Ellen Augusta Brown, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Susan Brown BARRY, Guardian of Brice Galt Barry, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Susan Brown BARRY, Guardian of Andrew Earl Barry, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Susan Brown BARRY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 13, 1989.

Attorney(s) appearing for the Case

N. Shelton Jones, Earl A. Brown, Jr., Houston, Tex., for plaintiffs-appellants.

Janet A. Bradley, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, William S. Rose, Jr., Washington, DC Robert S. Pomerance, Robert A. Bernstein, Asst. Attys. Gen., for defendant-appellee.

Before WISDOM, KING and WILLIAMS, Circuit Judges.

KING, Circuit Judge:

Appellants, Earl A. Brown Jr. and his wife Betty Galt Brown,1 are seeking a refund of federal income taxes, interest, and penalties for the taxable years 1977 through 1982. They appeal from the district court's summary judgment in favor of the Government. We AFFIRM the judgment.

I. BACKGROUND

In 1968, Ellen Augusta Brown died, leaving a will that provided, in pertinent part:

I give, devise...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases