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IRVINE v. U.S.

No. 89-5616.

981 F.2d 991 (1992)

John O. IRVINE and First Trust National Association, a national banking corporation, as co-personal representatives of the Estate of Sally O. Irvine, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided December 28, 1992.

Attorney(s) appearing for the Case

Michael L. Paup, Washington, DC, argued (Shirley D. Peterson, Gary R. Allen, Jonathan S. Cohen and Calvin C. Curtis, Dept. of Justice, on the brief), for appellant.

Phillip H. Martin, Minneapolis, MN, argued (Mary J. Streitz, Minneapolis, MN, and Cole Oehler and Richard H. Kyle, St. Paul, MN, on the brief), for appellees.

Before LAY, Chief Judge, BRIGHT, Senior Circuit Judge, McMILLIAN, ARNOLD, JOHN R. GIBSON, FAGG, BOWMAN, WOLLMAN, BEAM, LOKEN, and HANSEN, Circuit Judges, En Banc.

BOWMAN, Circuit Judge.

The United States appeals from the order of the District Court granting summary judgment in favor of John O. Irvine and First Trust National Association (taxpayers) as the personal representatives of the Estate of Sally Ordway Irvine (Mrs. Irvine) and directing the government to refund federal gift taxes and interest paid by Mrs. Irvine for the third quarter of 1979 and the third quarter of 1980. For reversal, the government argues the District...

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