Estate of Cox v. United States

MEMORANDUM DECISION

SCOTT, District Judge.

This case presents a taxpayer caught in the wake of a bright line. Regardless of the debatability of the issue at the commencement of this case, United States v. Boyle 1 469 U.S. 241, 105 S.Ct. 687, 83 L.E.2d 622 (1985) lays to rest the taxpayer’s contentions and with it his claim for refund. The facts are simple and not in dispute.

HISTORY OF THE CASE

The Plaintiff is the estate of Robert E. Cox, Atlantic National Bank, personal representative. The decedent, Robert Cox, died on March 9, 1978. Pursuant to the provision of 26 U.S.C. § 6075(a), a United…