BEAT v. U.S.

Case No. 08-1267-JTM.

742 F.Supp.2d 1227 (2010)

Theresa BEAT, Executor of the Estate of deceased Darrel Dean Dyche, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

August 25, 2010.

Attorney(s) appearing for the Case

Ken M. Peterson , Kristen D. Wheeler Maloney , Richard A. Kear , Shannon M. Braun , Will B. Wohlford , Morris, Laing, Evans, Brock & Kennedy, Chtd., Wichita, KS, for Plaintiff.

Hilarie E. Snyder , John Robert Monroe , Richard G. Rose , United States Department of Justice, Washington, DC, for Defendant.


J. THOMAS MARTEN, District Judge.

This is an action by Theresa Beat as Executor of the Estate of Darrel Dean Dyche, seeking a refund on estate taxes. The case represents a continuation in the lengthy litigation between Beat and the government and centers on the contention advanced by Beat after Dyche's death that the two were common-law husband and wife. Three motions for summary judgment are now before the court.

In the first...

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