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SWAIN v. U.S.

No. 97-3320.

147 F.3d 564 (1998)

Elinor M. SWAIN and Kawyn Moody, as co-executors of the Estate of Pauline E. Taylor Moody, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 10, 1998.

Rehearing Denied August 27, 1998.

Attorney(s) appearing for the Case

David J. Duez (argued), McDermott, Will & Emery, Chicago, IL, Robert M. Bellatti, Springfield, IL, for Plaintiffs-Appellants.

Jonathan S. Cohen, Robert W. Metzler, Curtis C. Pett (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, Stacy Hallett, United States Department of Justice, Washington, DC, for Defendant-Appellee.

Todd A. Smith, Illinois State Bar Association, Staff Counsel, Springfield, IL, James Nepple, Nepple, Van Der Kemp & Flynn, Rock Island, IL, for Amicus Curiae Illinois State Bar Association.

Before CUMMINGS, BAUER and MANION, Circuit Judges.

CUMMINGS, Circuit Judge.

Plaintiffs Elinor M. Swain and Kawyn Moody are co-executors of the Estate of Pauline E. Taylor Moody. They filed this suit for a refund of $102,943.73 estate tax deficiency assessed against the Moody estate. Both sides filed motions for summary judgment and the defendant United States prevailed, resulting in an appeal by the estate.

Pauline Moody and her husband created an Illinois land trust...

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