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McNEELY v. U.S.

No. 93-1462.

16 F.3d 303 (1994)

Harry G. McNEELY; Donald G. McNeely; F.A. Koscielak, as Executors of the Estate of Adelaide F. McNeely, deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 11, 1994.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellants was F. William Haberman of Milwaukee, WI.

Counsel who presented argument on behalf of the appellee was Janice B. Geier of Washington, DC.

Before FAGG and WOLLMAN, Circuit Judges, and VIETOR, District Judge.

WOLLMAN, Circuit Judge.

The estate of Adelaide F. McNeely seeks a refund of federal estate tax, plus interest, claiming that the Internal Revenue Service (IRS) erroneously included certain assets in the gross estate. The district court concluded that certain gifts made by McNeely within three years of her death with assets derived from her revocable trust were includible in the gross estate under Section 2038(a)(1) of the Internal Revenue Code of 1986, as amended...

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