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GOODRICH v. UNITED STATES

No. 20-30422.

3 F.4th 776 (2021)

Walter G. GOODRICH, in his capacity as the Independent Executor on behalf of Henry Goodrich Succession; Walter G. Goodrich; Henry Goodrich, Jr.; Laura Goodrich Watts, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 6, 2021.

Attorney(s) appearing for the Case

Scott C. Sinclair , Sinclair Law Firm, L.L.C., Shreveport, LA, for Plaintiffs-Appellants.

Anthony T. Sheehan , Bruce Raleigh Ellisen , U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before Higginbotham, Stewart, and Wilson, Circuit Judges.

Plaintiffs-Appellants Walter G. "Gil" Goodrich (individually and in his capacity as the executor of his father—Henry Goodrich, Sr.'s—succession), Henry Goodrich, Jr., and Laura Goodrich Watts brought suit against Defendant-Appellee United States of America. Henry Jr. and Laura are also Henry Sr.'s children...

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