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NATIONSBANK OF TEXAS, N.A. v. U.S.

No. 00-5113.

269 F.3d 1332 (2001)

NATIONSBANK OF TEXAS, N.A., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 30, 2001.

Attorney(s) appearing for the Case

Hugh Lowe, Osborne, Lowe, Helman & Smith, L.L.P., of Austin, Texas, argued for plaintiff-appellant. With him on the brief was Duncan E. Osborne.

Ellen Page Delsole, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief was Teresa E. McLaughlin, Attorney. Of Counsel was Donald B. Tobin, Attorney.

Before RADER, Circuit Judge, PLAGER, Senior Circuit Judge, and DYK, Circuit Judge.

Opinion for the court filed by Circuit Judge RADER. Senior Circuit Judge PLAGER dissents.

RADER, Circuit Judge.

On summary judgment, the United States Court of Federal Claims held that NationsBank of Texas, acting as independent executor of the Estate of Ellen Clayton Garwood, deceased, could not recover estate taxes. NationsBank v. United States, 44 Fed. Cl. 661, 669 (1999). Because the Court of Federal Claims...

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