United States Fourth Circuit

Where "dominant reason" for payments made to decedent was "affection, respect, admiration, charity or like impulses," finding that payments were gifts, rather than compensation, was proper; because executor's grossly negligent misrepresentations in amended tax returns were sufficient to trigger the extended limitations period of 26 U.S.C. section 6532(b), government's counterclaim for recovery of erroneous income tax refunds is not time-barred.

Appellate Information

• Argued 02/25/2002
• Decided 04/17/2002
• Published 04/17/2002

Judges

• Before WILKINSON, Chief Judge, MICHAEL, Circuit Judge, and RAYMOND A. JACKSON, United States District Judge for the Eastern District of Virginia, sitting by designation.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Joel Bron Miller, Wooten & Hart, P.C., Roanoke, Virginia, for Appellant.  Steven Wesley Parks, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Eileen J. O'Connor, Assistant Attorney General, John L. Brownlee, United States Attorney, Bruce R. Ellisen, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.