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BILLY F. HAWK, JR., MARITAL TRUST v. C.I.R.

No. 18-1534.

924 F.3d 821 (2019)

BILLY F. HAWK, JR., GST NON-EXEMPT MARITAL TRUST, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees; Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors; Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees; Nancy Sue Hawk, Transferee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: May 15, 2019.

Attorney(s) appearing for the Case

ARGUED: J. Eric Butler , LEWIS, THOMASON, KING, KRIEG & WALDROP, P.C., Knoxville, Tennessee, for Appellants. Arthur T. Catterall , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: J. Eric Butler , Katherine Sanford Goodner , LEWIS, THOMASON, KING, KRIEG & WALDROP, P.C., Knoxville, Tennessee, Ashley Hodges Morgan , LEWIS, THOMASON, KING, KRIEG & WALDROP, P.C., Memphis, Tennessee, David S. Garbett , Brian P. Yates , GARBETT, ALLEN & ROZA, P.A., Miami, Florida, John P. Konvalinka , GRANT, KONVALINKA & HARRISON, P.C., Chattanooga, Tennessee, for Appellants. Arthur T. Catterall , Gilbert S. Rothenberg , Richard Caldarone , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: GUY, SUTTON, and NALBANDIAN, Circuit Judges.

OPINION

After Billy Hawk died in 2000, his wife Nancy Sue decided to sell the family bowling business, Holiday Bowl. With the help of lawyers and accountants, she made a deal with MidCoast, a company that claimed an interest in acquiring companies with corporate tax liabilities that it could set off against its net...

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