Rost v. United States

United States Court of Appeals for the Fifth Circuit United States Court of Appeals Fifth Circuit FILED August 11, 2022 No. 21-51064 Lyle W. Cayce Clerk Daphne Jeanette Rost, Executor of the Estate of John H. Rebold, Plaintiff—Appellant, versus United States of America, the Internal Revenue Service, Defendant—Appellee. Appeal from the United States District Court for the Western District of Texas USDC No. 1:19-CV-607 Before Smith, Duncan, and Oldham, Circuit Judges. Stuart Kyle Duncan, Circuit Judge: In 2005, John Rebold formed the Enelre Foundation as a Stiftung under the laws of…