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BRIGHAM v. U.S.

No. 97-2436.

160 F.3d 759 (1998)

Paul L. BRIGHAM, JR., Executor of the Estate of Anna C. Ham, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided November 12, 1998.

Attorney(s) appearing for the Case

Paul M. Stein with whom Malkasian, Hicinbothem & Mollica, Paul L. Brigham, Jr. and Linette R. LaMountain were on brief for appellant.

Ernest J. Brown with whom Jonathan S. Cohen, Joan I. Oppenheimer, Attorneys, Tax Division, Department of Justice, Loretta C. Argrett, Assistant Attorney General, and Donald K. Stern, United States Attorney, were on brief for appellee.

Before SELYA, Circuit Judge, ALDRICH and COFFIN, Senior Circuit Judges.

ALDRICH, Senior Circuit Judge.

This is an action to recover income tax payments that, allegedly, were not due. On cross motions for summary judgment the court ruled for the United States. We affirm.

In 1988 Kendal Ham died leaving a will with several provisions for his wife. Seasonably she chose, instead, to waive her rights under the will and elect the share of his estate permitted by the New Hampshire statute, N...

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