US v. Flowers, 08-30964
In an action by the U.S. seeking reformation of a trust provision that sought to pass part of an estate to a family member free and clear of tax obligations, summary judgment for defendants is affirmed where the government was unable to demonstrate any entitlement to the disputed money by virtue of its contract with defendant establishing a payment plan for past due taxes.
- Decided 10/01/2009
- Published 10/01/2009
- PATRICK E. HIGGINBOTHAM, Circuit Judge:, Before JONES, Chief Judge, and HIGGINBOTHAM and HAYNES, Circuit Judges.
- United States Fifth Circuit
- For Appellant:
- Joan I. Oppenheimer (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for U.S., William Chase Kalmbach, F. Drake Lee Jr. (argued), Cook, Yancey, King & Galloway, Shreveport, LA, for Flowers, Curnes and Hunt., Daniel Scott Brown, D. Scott Brown Law Office, Mansfield, LA, for Huddleston.