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U.S. v. FLOWERS

No. 08-30964.

584 F.3d 679 (2009)

UNITED STATES of America, Plaintiff-Appellant, v. Ellen Hunt FLOWERS; Elizabeth Hunt Curnes; Houston Bunker Hunt; Mary Hunt Huddleston, Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

October 1, 2009.

Attorney(s) appearing for the Case

Joan I. Oppenheimer (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S.

William Chase Kalmbach, F. Drake Lee Jr. (argued), Cook, Yancey, King & Galloway, Shreveport, LA, for Flowers, Curnes and Hunt.

Daniel Scott Brown, D. Scott Brown Law Office, Mansfield, LA, for Huddleston.

Before JONES, Chief Judge, and HIGGINBOTHAM and HAYNES, Circuit Judges.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

The United States appeals the judgment of a federal district court granting summary judgment to the defendants-appellees, relatives of Turner Hunt Lewis, the disposition of whose estate forms the basis of this case. This is the second time these parties have come before us. They are differently arranged than they were the previous time, when another panel of this court dismissed the claim for lack of subject matter jurisdiction...

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