ESTATE OF WENDELL HESTER, Stephen P. Bishop, Executor v. United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1400
ESTATE OF WENDELL HESTER, Stephen P. Bishop, Executor,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Western
District of Virginia, at Harrisonburg. Samuel G. Wilson, District
Judge. (5:06-cv-00041-sgw-jgw)
Submitted: September 29, 2008 Decided: October 21, 2008
Before MOTZ, GREGORY, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Aubrey J. Owen, OWEN & TRUBAN, PLC, Winchester, Virginia, for
Appellant. John L. Brownlee, United States Attorney, Nathan J.
Hochman, Assistant Attorney General, Richard Farber, Arthur T.
Catterall, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
The estate of Wendell Hester appeals the district court’s
order granting summary judgment in favor of the United States on a
tax refund suit, 26 U.S.C. § 7422 (2000). At issue is whether the
assets that were improperly transferred to the decedent’s
investment account were includible in his gross estate. We have
reviewed the record included on appeal as well as the parties’
briefs, and have found no reversible error. Accordingly, we affirm
for the reasons stated by the district court. Estate of Wendell
Hester v. United States, No. 5:06-cv-00041-sgw-jgw (W.D. Va.
March 2, 2007). We dispense with oral argument because the facts
and legal contentions are adequately presented in the materials
before the court and argument would not aid the decisional process.
AFFIRMED

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