BUDER v. U.S.

Nos. 05-2145, 05-2147.

436 F.3d 936 (2006)

Estate of Kathryn M. BUDER, deceased, by and through, as personal and representative of the Estate of Kathryn M. Buder, deceased, as trustee of the G.A. Buder, Jr. Residuary Trust, and as beneficiary of the G.A. Buder, Jr. Residuary Trust — G.A. Buder, III — Theodore A. Buder — Marshall O. Buder; G.A. Buder, Jr. Residuary Trust by and through, as trustee of the G.A. Buder, Jr. Residuary Trust, and as beneficiary of the G.A. Buder, Jr. Residuary Trust — G.A. Buder, III — Theodore A. Buder — Marshall O. Buder; G.A. Buder, III, Theodore A. Buder, and Marshall O. Buder as the remaining beneficiaries of the G.A. Buder, Jr. Residuary Trust; Theodore A. Buder, as a remaining beneficiary of the G.A. Buder, Jr. Residuary Trust; Marshall O. Buder, as a remaining beneficiary of the G.A. Buder, Jr. Residuary Trust, Appellants/Cross-Appellees, v. UNITED STATES of America, Appellee/ Cross-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: February 7, 2006.


Attorney(s) appearing for the Case

Thomas B. Weaver, argued, St. Louis, MO (John R. Barsanti, Jr., Paul E. Kovacs, and Jeffery T. McPherson, on the brief), for appellants/cross-appellees.

Steven W. Parks, argued, Tax Division, Dept. of Justice, Washington, D.C. (Richard Farber, on the brief), for appellee/cross-appellant.

Before MURPHY, FAGG, and SMITH, Circuit Judges.


FAGG, Circuit Judge.

The facts are undisputed and were fully recited by the district court in this case. Estate of Kathryn M. Buder v. United States, 372 F.Supp.2d 1145, 1146-48 (E.D.Mo.2005). We give an abbreviated version here. When G.A. Buder, Jr. died in 1984, his will created a residuary trust for the benefit of his wife and children. His estate treated the residuary trust as qualified terminable interest property...

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