United States Tenth Circuit

In an appeal from summary judgment upholding the IRS's right to collect gift taxes from defendants: 1) district court did not hold personal jurisdiction over defendants; 2) the IRS timely commenced its collection actions against defendants; and, 3) based upon a stipulation in a prior, related case, the defendants are not precluded from litigating the value of related stock in the present action.

Appellate Information

• Decided 10/31/2002
• Published 10/31/2002

Judges

• EBEL, Circuit Judge., Before EBEL and McKAY, Circuit Judges, and SAM, Senior District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• John N. Hermes,McAfee & Taft, A Professional Corporation, Oklahoma City, OK, (William R. Cook II, Oklahoma City, OK, and J. Scott Morris, Austin, Texas, with him on the reply brief), for Defendant-Appellant Charles E. Botefuhr., Susan L. Gates, Hall, Estill, Hardwick, Gable, Golden, & Nelson, P.C., Tulsa, OK, for Defendant-Appellant Patricia L. Vestal., Gordon E. Davenport, Jr., Davenport Law Firm, Alvin, Texas (James L. Kincaid and Gary C. Clark, Crowe & Dunlevy, Tulsa, OK, with him on the briefs) for Defendant-Appellant Gordon E. Davenport., Laurie N. Snyder, Attorney, Tax Division, United States Department of Justice, Washington, D.C. (David E. O'Meila, United States Attorney, Of Counsel, Eileen J. O'Connor, Assistant Attorney General, Jonathan S. Cohen, Attorney, Tax Division, United States Department of Justice, Washington, D.C., with her on the brief), appeared for the Plaintiff-Appellee.