Estate of W. Hester v. US, No. 07-1400 (4th Cir. 2008)

Annotate this Case

Download PDF

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 07-1400 ESTATE OF WENDELL HESTER, Stephen P. Bishop, Executor, Plaintiff - Appellant, v. UNITED STATES OF AMERICA, Defendant - Appellee. Appeal from the United States District Court for the Western District of Virginia, at Harrisonburg. Samuel G. Wilson, District Judge. (5:06-cv-00041-sgw-jgw) Submitted: September 29, 2008 Decided: October 21, 2008 Before MOTZ, GREGORY, and SHEDD, Circuit Judges. Affirmed by unpublished per curiam opinion. Aubrey J. Owen, OWEN & TRUBAN, PLC, Winchester, Virginia, for Appellant. John L. Brownlee, United States Attorney, Nathan J. Hochman, Assistant Attorney General, Richard Farber, Arthur T. Catterall, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: The estate of Wendell Hester appeals the district court s order granting summary judgment in favor of the United States on a tax refund suit, 26 U.S.C. § 7422 (2000). assets that were improperly At issue is whether the transferred to the decedent s investment account were includible in his gross estate. We have reviewed the record included on appeal as well as the parties briefs, and have found no reversible error. Accordingly, we affirm for the reasons stated by the district court. Hester v. United March 2, 2007). States, No. Estate of Wendell 5:06-cv-00041-sgw-jgw (W.D. Va. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED 2

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.