United States Fifth Circuit

In a suit for a refund of federal estate taxes, judgment for defendant is affirmed where the district court did not err in refusing to consider the potential federal income tax liability to the beneficiaries when valuing their retirement accounts.

Appellate Information

• Decided 11/15/2004
• Published 11/16/2004

Judges

• KING, Chief Judge:, Before KING, Chief Judge, and HIGGINBOTHAM and DAVIS, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Mark R. Martin (argued), Gardere Wynne Sewell, Erby Franklin Earley, Shank & Earley, Houston, TX, Neil J. O'Brien (argued), Gardere Wynne Sewell, Dallas, TX, for Smith., Kenneth W. Rosenberg (argued), Richard Bradshaw Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.