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MINTER v. U.S.

No. 92-3745.

19 F.3d 426 (1994)

Marilyn MINTER; Gay Swenson, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 23, 1994.

Attorney(s) appearing for the Case

C. Nicholas Vogel, Fargo, ND, argued, for appellants.

William J. Patton, Washington, D.C., argued (Gary R. Allen, Richard Farber and Patricia M. Bowman, on the brief), for appellee.

Before McMILLIAN, FAGG, and HANSEN, Circuit Judges.

FAGG, Circuit Judge.

Marilyn Minter and Gay Swenson (the sisters) appeal the district court's summary judgment order denying them a refund of estate tax assessed under 26 U.S.C. § 2032A(c)(1)(B) (1988). We reverse.

The sisters and their brother, Robert Fisher, are the children of Julia and Victor Fisher. In 1947 Julia and Victor Fisher formed a family farming corporation and, because state law prohibited transfer of farmland to the corporation, Mrs. Fisher...

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