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SMITH EX REL. ESTATE OF SMITH v. U.S.

No. 04-20194.

391 F.3d 621 (2004)

John David SMITH, Executor of the ESTATE OF Louis R. SMITH, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

November 15, 2004.

Attorney(s) appearing for the Case

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.

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

KING, Chief Judge:

Appellant John David Smith, Executor of the Estate of Louis R. Smith, brought suit against Defendant United States of America seeking a refund of federal estate taxes. The Estate claimed it was owed a partial refund because it overvalued certain retirement accounts held by the decedent in calculating the total gross estate and, therefore, overpaid its federal estate taxes. According to the Estate, the retirement accounts should have been valued...

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