472 F2d 166 Tubbs v. United States
472 F.2d 166
73-1 USTC P 12,901
Juanelle TUBBS, Plaintiff-Appellant,
UNITED STATES of America, Defendant-Appellee.
No. 72-3232. Summary Calendar.*
United States Court of Appeals,
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.