U.S. v. JOHNSON

Nos. 17-4083, 17-4093, 18-4036.

920 F.3d 639 (2019)

UNITED STATES of America, Plaintiff-Appellant/Cross-Appellee, v. Mary Carol S. JOHNSON; James W. Smith, Defendants-Appellees/Cross-Appellants, and Marian S. Barnwell; Billie Ann S. Devine; Eve H. Smith, Defendants.

United States Court of Appeals, Tenth Circuit.

FILED March 29, 2019.


Attorney(s) appearing for the Case

Clint A. Carpenter , Attorney, Tax Division, Department of Justice, ( John W. Huber , United States Attorney, Of Counsel; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Arthur T. Catterall , Attorney, Tax Division, Department of Justice, with him on the briefs), Washington, D.C., for Plaintiff-Appellant/Cross-Appellee.

Thomas R. Barton , Prince, Yeates & Geldzahler ( James A. Boevers , Prince, Yeates & Geldzahler; David E. Sloan , and Jennifer A. Whitlock , Sloan & Sloan, P.C., with him on the briefs), Salt Lake City, Utah, for Defendants-Appellees/Cross-Appellants.

Before TYMKOVICH, Chief Judge, MURPHY and HARTZ, Circuit Judges.


I. Introduction

The three consolidated appeals currently before this court involve an action brought by the Government to collect unpaid federal estate taxes. In Appeal No. 17-4083, the Government appeals from the district court's determination that its state-law contract claim was time-barred because it was subject...

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