Thomas L. Stack, Special Administrator of the Estate of Mary McCarthy Quinn, AKA Mary M. Quinn and Mary Francis Quinn v. United States

WOLLMAN, Circuit Judge.

Thomas L. Stack, Special Administrator for the estate of Mary Francis McCarthy Quinn, seeks to recover estate tax and interest paid. The district court concluded that decedent had a vested interest in undistributed proceeds from the McCarthy Well Company Profit Sharing Trust at the time of her death and that the Internal Revenue Service (IRS) properly included the proceeds in the gross estate. It therefore granted the government’s motion for summary judgment and denied the estate’s motion for summary judgment. We affirm.

The facts have been stipulated by the parties. J.…