LANE v. U.S.

Nos. 01-2161, 01-2180.

286 F.3d 723 (2002)

John E. LANE, III, Executor, Estate of Beverly W. Powell, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. John E. Lane, III, Executor, Estate of Beverly W. Powell, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided April 17, 2002.


Attorney(s) appearing for the Case

ARGUED: Joel Bron Miller, Wooten & Hart, P.C., Roanoke, Virginia, for Appellant. Steven Wesley Parks, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Eileen J. O'Connor, Assistant Attorney General, John L. Brownlee, United States Attorney, Bruce R. Ellisen, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before WILKINSON, Chief Judge, MICHAEL, Circuit Judge, and RAYMOND A. JACKSON, United States District Judge for the Eastern District of Virginia, sitting by designation.


Affirmed in part, reversed in part, and remanded by published opinion. Chief Judge WILKINSON wrote the opinion, in which Judge MICHAEL and Judge JACKSON joined.

OPINION

WILKINSON, Chief Judge.

John Lane, as executor of the estate of Beverly Powell, filed suit seeking a refund of federal gift taxes allegedly overpaid by Mrs. Powell for tax year 1994. The United States brought a counterclaim seeking to recover allegedly erroneous income tax refunds...

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