Brown v. United States

KING, Circuit Judge:

Appellants, Earl A. Brown Jr. and his wife Betty Galt Brown,1 are seeking a refund of federal income taxes, interest, and penalties for the taxable years 1977 through 1982. They appeal from the district court’s summary judgment in favor of the Government. We AFFIRM the judgment.

I. BACKGROUND

In 1968, Ellen Augusta Brown died, leaving a will that provided, in pertinent part:

I give, devise and bequeath unto my husband, Earl A. Brown, as Trustee, all of the property, real, personal and mixed, wheresoever situated, which I may own at the time of my death, upon the following…