Carroll Evanson, as Co-Personal Representative of the Estate of Alfred Eide, Deceased v. United States

FLOYD R. GIBSON, Senior Circuit Judge.

The government appeals the district court’s summary judgment in favor of the personal representative of Alfred Eide’s Estate (the “estate”). This dispute involves the interplay between the federal gift tax and estate tax statutes. We reverse and remand.

I. BACKGROUND

In January 1981, Alfred Eide made two gifts of mineral rights and filed a federal gift tax return that listed their total taxable value as $14,769.00. 1 Because Eide used a portion of his unified credit against gift tax, 26 U.S.C. § 2505 (1976), no gift tax was due. Eide died in January 1985,…