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LEGGETT v. U.S.

No. 96-41103.

120 F.3d 592 (1997)

Nelda Huebner LEGGETT, In the Matter of the Estate of Nelda Huebner Leggett, Deceased, et al., Plaintiffs, v. UNITED STATES of America, Defendant-Appellee, v. Patricia Huebner SCHUETTE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 4, 1997.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, U.S. Department of Justice, Tax Division Appellate Section, Washington, DC, David I. Pincus, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Thomas C. Wheat, Zandra L. Narvaez, Kathryn F. Green, The Kleberg Law Firm, Corpus Christi, TX, Richard E. Flint, San Antonio, TX, for Defendant-Appellant.

Before POLITZ, Chief Judge, and HIGGINBOTHAM and SMITH, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

In this tax case, we review a judgment that Patricia Huebner Schuette had a state property interest in property bequeathed to her by her aunt, despite the fact that she had filed a timely disclaimer and never took possession of, or exercised control over, the property. The district court held that a federal tax lien had attached to the property and the disclaimer was ineffective. We reverse.

I.

The relevant facts are...

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