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U.S. v. BOTEFUHR

Nos. 01-5133, 01-5139, 01-5145.

309 F.3d 1263 (2002)

UNITED STATES of America, Plaintiff-Appellee, v. Charles E. BOTEFUHR, Defendant-Appellant, and The Estate of Birnie Davenport; Patricia L. Vestal, individually and as Personal Representative of the Estate of Birnie Davenport; Gordon E. Davenport, Defendants. United States of America, Plaintiff-Appellee, v. Patricia L. Vestal, individually and as Personal Representative of the Estate of Birnie Davenport, Defendant-Appellant, and Charles E. Botefuhr; The Estate of Birnie Davenport; Gordon E. Davenport, Defendants. United States of America, Plaintiff-Appellee, v. Gordon E. Davenport, Defendant-Appellant, and The Estate of Birnie M. Davenport; Patricia L. Vestal, individually and as Personal Representative of the Estate of Birnie Davenport; Charles E. Botebuhr, Defendants.

United States Court of Appeals, Tenth Circuit.

October 31, 2002.

Attorney(s) appearing for the Case

John N. Hermes, McAfee & Taft, A Professional Corporation, Oklahoma City, OK, (William R. Cook II, Oklahoma City, OK, and J. Scott Morris, Austin, Texas, with him on the reply brief), for Defendant-Appellant Charles E. Botefuhr.

Susan L. Gates, Hall, Estill, Hardwick, Gable, Golden, & Nelson, P.C., Tulsa, OK, for Defendant-Appellant Patricia L. Vestal.

Gordon E. Davenport, Jr., Davenport Law Firm, Alvin, Texas (James L. Kincaid and Gary C. Clark, Crowe & Dunlevy, Tulsa, OK, with him on the briefs) for Defendant-Appellant Gordon E. Davenport.

Laurie N. Snyder, Attorney, Tax Division, United States Department of Justice, Washington, D.C. (David E. O'Meila, United States Attorney, Of Counsel, Eileen J. O'Connor, Assistant Attorney General, Jonathan S. Cohen, Attorney, Tax Division, United States Department of Justice, Washington, D.C., with her on the brief), appeared for the Plaintiff-Appellee.

Before EBEL and McKAY, Circuit Judges, and SAM, Senior District Judge.

EBEL, Circuit Judge.

Defendants-Appellants Patricia A. Vestal, Gordon E. Davenport, and Charles E. Botefuhr appeal a summary judgment order by the United States District Court for the Northern District of Oklahoma granting summary judgment upholding the Internal Revenue Service's (IRS) right to collect gift taxes from them under § 6324(b) of the Internal Revenue Code (IRC). See 26 U.S.C. § 6324(b). On appeal, the Appellants raise three issues: first...

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