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1 IRS Exceeding Powers By Demanding Excessive Gift Tax Interest: Marshall v. United States i (2013)

handle is hein.taxfoundation/taxfaaye0001 and id is 1 raw text is: Case: 12-20804

NO. 12-20804
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
UNITED STATES OF AMERICA
Plaintiffs/Appellants,
V.
ELAINE T. MARSHALL, Individually, as Executrix of the
Estate of E. Pierce Marshall, as Trustee of the E. Pierce
Marshall, Jr. Trust and as Trustee of the Preston Marshall
Trust; FINLEY L. HILLIARD, Individually, as former executor
of the Estate of James Howard Marshall, II and as former
Trustee of the Eleanor Pierce (Marshall) Stevens Living Trust;
E. PIERCE MARSHALL, JR., Individually, and as Executor of
the Estate of Eleanor Pierce Stevens; PRESTON MARSHALL,
Co-Trustee of the Eleanor Pierce (Marshall) Stevens Living
Trust,
Defendant/Appellee.
ON APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE SOUTHERN DISTRICT OF TEXAS, HOUSTON DIVISION
HONORABLE GRAY H. MILLER, JUDGE PRESIDING
BRIEF OF AMICUS CURIAE TAX FOUNDATION & LAW PROFESSORS
IN SUPPORT OF APPELLANTS AND URGING REVERSAL
Naman, Howell, Smith & Lee, PLLC     400 Austin Ave., Ste. 800
Marcus J. Brooks                     P.O. Box 1470
State Bar No. 24040579               Waco, Texas 76701
Joe Rivera                           T: (254) 755-4100
State Bar No. 24065981               F: (254) 754-6331
Attorneys for Amicus Curiae Tax Foundation

Document: 00512223728  Page: 1  Date Filed: 04/29/2013

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