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U.S. v. ESTATE OF DAVENPORT

No. 00-CV-92K(J).

159 F.Supp.2d 1330 (2001)

UNITED STATES of America, Plaintiff, v. ESTATE OF Birnie DAVENPORT; Patricia L. Vestal, individually and as personal representative of the Estate of Birnie Davenport; Gordon E. Davenport; and Charles E. Botefuhr, Defendants.

United States District Court, N.D. Oklahoma.

June 19, 2001.

Attorney(s) appearing for the Case

Martin M. Shoemaker, U.S. Dept. of Justice, Washington, DC, for U.S.

David Wayne Wulfers, James Potts & Wulfers, Inc., Tulsa, OK, Thomas Gene Potts, Tulsa, OK, for Birnie Davenport.

Laurence Lindsay Pinkerton, Judith Ann Finn, Pinkerton & Finn, Tulsa, OK, David Wayne Wulfers, James Potts & Wulfers, Inc., Tulsa, OK, Thomas Gene Potts, Tulsa, OK, for Patricia L. Vestal.

James L. Kincaid, Gary Carl Clark, Crowe & Dunlevy, Tulsa, OK, Gordon E. Davenport, Jr., Davenport Law Firm, Alvin, TX, for Gordon E. Davenport.

John N. Hermes, McAfee & Taft, Oklahoma, City, OK, for Charles E. Botefuhr.

ORDER

KERN, Chief Judge.

Before the Court are the Plaintiff's motion for partial summary judgment (# 37) and Defendants' cross motion for partial summary judgment (# 44).

BACKGROUND

The Government has sued the Estate of Birnie Davenport and individual Defendants Patricia L. Vestal, Gordon E. Davenport and Charles E. Botefuhr. The United States Tax Court has previously found the Estate liable for a federal gift tax deficiency...

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