BUCKMASTER v. U.S.

No. 91-6210.

984 F.2d 379 (1993)

Sylvia M. BUCKMASTER, as Personal Representative of the Estate of Daisy Murphy, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

January 21, 1993.


Attorney(s) appearing for the Case

James H. Rice, Midwest City, OK, for plaintiff-appellant.

Sara S. Holderness, Tax Div., Dept. of Justice (James A. Bruton, Acting Asst. Atty. Gen., and Kenneth L. Greene, Tax Div., Dept. of Justice, with her on the brief), Washington, DC, for defendant-appellee.

Before LOGAN and SEYMOUR, Circuit Judges, and BROWN, District Judge.


LOGAN, Circuit Judge.

Sylvia M. Buckmaster, in her capacity as personal representative of the Estate of Daisy Murphy, deceased (the estate), appeals the district court's grant of the government's motion for summary judgment in the estate's suit for refund of income taxes levied by the Internal Revenue Service (IRS). The only issue on appeal is whether the estate is entitled to claim a deduction under I.R.C. § 661 for income it distributed to estate beneficiaries...

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