United States v. Estate of Davenport

ORDER

KERN, Chief Judge.

Before the Court are the Plaintiffs motion for partial summary judgment (# 37) and Defendants’ cross motion for partial summary judgment (# 44).

Background

The Government has sued the Estate of Birnie Davenport and individual Defendants Patricia L. Vestal, Gordon E. Davenport and Charles E. Botefuhr. The United States Tax Court has previously found the Estate liable for a federal gift tax deficiency and a penalty. That decision has been affirmed by the United States Court of Appeals for the Tenth Circuit. See Estate of Davenport v. C.I.R., 184 F.3d 1176 (10th Cir.1999).…