Citation Codes Equivalent Citations citation codes Docket Number No. 82-8739. Attorney(S) Glenn L. Archer, Jr., Michael L. Paup, Tax , U.S. of Justice, Washington, D.C., Sharon D. Stokes, Joan I. Oppenheimer, Richard W. Perkins, U.S. , of Justice, Washington, D.C., for plaintiff- W. Rhett Tanner, Atlanta, Ga., Dennis C. O'Brien, Marietta, Ga., for Fulton James E. Malone, Marietta, Ga., for Helen Judges John Cooper Godbold James Clinkscales Hill See more information ... Smart Summary Please sign up to generate summary. UNITED STATES OF AMERICA, PLAINTIFF-APPELLEE, v. HELEN WILLIAMS NELSON AND ROBERT D. WILLIAMS, DULY APPOINTED EXECUTRIX AND EXECUTOR OF THE LAST WILL OF HELEN F. WILLIAMS, FULTON FEDERAL SAVINGS AND LOAN ASSOCIATION, AND ROBERT NORMAN, DEFENDANTS-APPELLANTS. BY THE COURT: AFFIRMED on the basis of the district court decision. See 581 F. Supp. 756 (N.D. Ga. 1982).