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WELLS FARGO BANK NEW MEXICO, N.A. v. U.S.

No. 01-2212.

319 F.3d 1222 (2003)

WELLS FARGO BANK NEW MEXICO, N.A., Personal Representative of the Estate of Mary Kate Nielsen, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 11, 2003.

Attorney(s) appearing for the Case

John A. Nolet, Attorney, Department of Justice (David C. Iglesias, United States Attorney, State of New Mexico; Eileen J. O'Connor, Assistant Attorney General; Kenneth L. Greene, Attorney, Department of Justice with him on the briefs), Washington, DC, for Defendant-Appellant.

Timothy L. Garcia of Garcia Law Firm, Santa Fe, NM (Steven L. Tucker of Tucker Law Firm, Santa Fe, NM with him on the brief) for Plaintiff-Appellee.

Before HENRY, PORFILIO and BRISCOE, Circuit Judges.

JOHN C. PORFILIO, Senior Circuit Judge.

This is an appeal from a ruling of the United States District Court for the District of New Mexico granting summary judgment to the personal representative of a decedent (the Estate). That judgment requires the Internal Revenue Service to refund taxes paid by the Estate as a consequence of the disallowance by the Commissioner of a gift tax deduction. The district court held the event giving impetus to the tax was an incomplete...

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