Louis Deniro, Frank Deniro and Michael Deniro v. United States

LIVELY, Circuit Judge.

The government appeals from a judgment for the plaintiffs in an action for refund of estate taxes. The jury found the value of the decedent’s estate to be less than the government claimed and the tax paid to be in excess of the amount due. Jurisdiction was based on 28 U.S.C. § 1346(a)(1). 1 The issues on appeal as set forth in the government’s brief relate to the standing of the plaintiffs to maintain the action, the sufficiency of the evidence upon which the jury determined the amount of the taxable estate and the allowance by the district court, after verdict, of…