Juanelle Tubbs, Plaintiff-appellant, v. United States of America, Defendant-appellee, 472 F.2d 166 (5th Cir. 1973)

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US Court of Appeals for the Fifth Circuit - 472 F.2d 166 (5th Cir. 1973) Jan. 15, 1973. Rehearing Denied Feb. 16, 1973

Hugh Anderson, John Russell Crews, Lubbock, Tex., for plaintiff-appellant.

Frank D. McCown, U. S. Atty., William W. Guild, Tax Div., Dept. of Justice, Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax. Div., Dept. of Justice, Washington, D. C., Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., for defendant-appellee.

Before THORNBERRY, COLEMAN and INGRAHAM, Circuit Judges.


The facts in this estate tax refund suit are well summarized in the district court's opinion, 348 F. Supp. 1404. Those facts establish conclusively the existence of an implied agreement that the transferor was to have lifetime enjoyment of the property. Guynn v. United States, 4th Cir. 1971, 437 F.2d 1148. Thus, the value of the property was properly includible in the transferor's estate, and the district court properly disrected a verdict in appellee's favor. Affirmed.


Rule 18, 5th Cir.; see Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York et al., 5th Cir. 1970, 431 F.2d 409, Part I