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DELAUNE v. U.S.

No. 97-30385.

143 F.3d 995 (1998)

Sammie Barman DELAUNE, Estate; Denise Loveless, Co-Executors and Transferees of the Estate of Sammie Barman Delaune; Mae Acy Amedee, Co-Executors and Transferees of Estate of Sammie Barman Delaune; William R. Smith, Jr., Transferees of the Estate of Sammie Barman Delaune; Phyllis Robira Zapp, Transferees of the Estate of Sammie Barman Delaune; Bertha Thomas, Transferees of the Estate of Sammie Barman Delaune; Jane Lee Van Reenen, Transferees of the Estate of Sammie Barman Delaune; Joyce B. Metcalf, Transferees of the Estate of Sammie Barman Delaune; Peggy Ann Geiler, Transferees of the Estate of Sammie Barman Delaune; Samuel Buckmaster, Jr., Transferees of the Estate of Sammie Barman Delaune, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 29, 1998.

Attorney(s) appearing for the Case

Joseph A. Prokop, Jr., James E. Boren, Baton Rouge, LA, for Plaintiffs-Appellants.

John A. Nolet, Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for Defendant-Appellee.

Before WISDOM, JOLLY and HIGGINBOTHAM, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

This case will demonstrate how, under the Louisiana Law Civil, the past is not dead; how the past will not die; and how, indeed, the past is not even past. But first, let us say that this appeal arises from the district court's denial of an estate tax refund to the appellants, the estate and certain heirs of Sammie Barman Delaune. The dispute primarily involves the purported renunciation of a Louisiana succession, which both the Commissioner...

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