United States Court of Appeals For the Eighth Circuit ___________________________

No. 17-2718 ___________________________

Shawn DeVazier Manley, In Her Capacities as Executrix of the Estates of Donna A. DeVazier and as Beneficiary of the Donna A. DeVazier Irrevocable Inter Vivos Trust No. 1 Dated December 29, 2003

lllllllllllllllllllllPlaintiff - Appellant

v.

Thomas Bradley DeVazier, Individually, and as Trustee of the Donna A. DeVazier Irrevocable Inter Vivos Trust No.1 dated December 29, 2003

lllllllllllllllllllllDefendant - Appellee

Thomas Bradley DeVazier, Individually, and as Trustee of the Donna A. DeVazier Irrevocable Inter Vivos Trust No. 1 dated December 29, 2003; Thomas Bradley DeVazier, Individually, as successor Administrator of the Estate of Thomas B. DeVazier and as Trustee of the Thomas B. DeVazier Martial Deduction Trust established December 29, 2003

lllllllllllllllllllllCounter Claimants - Appellees

v.

Shawn DeVazier Manley, in her capacity as Executrix of the Estate of Donna A. DeVazier

lllllllllllllllllllllCounter Defendant - Appellant ___________________________

No. 17-2841 ___________________________

Shawn DeVazier Manley, in her capacity as Executrix of the Estate of Donna A. DeVazier

lllllllllllllllllllllPlaintiff - Appellee

v.

Thomas Bradley DeVazier, Individually, as successor Administrator of the Estate of Thomas B. DeVazier and as Trustee of the Thomas B. DeVazier Marital Deduction Trust established December 29, 2003

lllllllllllllllllllllDefendant - Appellant

Thomas Bradley DeVazier, Individually, as successor Administrator of the Estate of Thomas B. DeVazier and as Trustee of the Thomas B. DeVazier Marital Deduction Trust established December 29, 2003

lllllllllllllllllllllCounter Claimant - Appellant

v.

Shawn DeVazier Manley, in her capacity as Executrix of the Estate of Donna A. DeVazier

lllllllllllllllllllllCounter Defendant - Appellee ____________

Appeals from United States District Court for the Eastern District of Arkansas - Eastern Division ____________

Submitted: December 12, 2018 Filed: February 25, 2019 [Unpublished] ____________

-2- Before SMITH, Chief Judge, WOLLMAN and GRASZ, Circuit Judges. ____________

PER CURIAM.

In supplemental briefs ordered by this court, both parties conceded that there is no basis for federal jurisdiction in this case. Federal tax reimbursement statutes allow an estate to seek reimbursement from a trust for any estate tax that “has been paid” because of the inclusion of that trust in the gross estate. 26 U.S.C. §§ 2207, 2207A, 2207B. The executrix alleged that she paid only the taxes on the estate apart from the trusts. Because the estate has not paid any amount of the taxes on the trusts that were included in the gross estate, the executrix has no federal claim against those trusts. There is also no diversity jurisdiction in this case because the parties are residents of the same state. Without federal jurisdiction over the claims, this court also lacks supplemental jurisdiction over the counterclaims. Accordingly, we vacate the judgment in this case and remand with instructions to dismiss the case without prejudice for lack of jurisdiction. ______________________________

-3-