Estate of Swanson v. United States

BRYSON, Circuit Judge.

In this estate tax case, the appellant seeks a refund of taxes paid based on its contention that certain funds that the government characterized as part of the estate had been irrevocably given to third parties at the time of the decedent’s death. The trial court held that the decedent had not made irrevocable gifts of the funds at the time of her death and that the funds were therefore properly included within the estate. We agree with the trial court’s analysis and therefore affirm.

I

Sylvia Swanson, an elderly widow, was the sole trustee of a survivor’s trust; her…