Lurie, Ann v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________ No. 04-3800 ANN LURIE, Executor of the estate of ROBERT H. LURIE, deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________ Appeal from the United States Tax Court No. 22639-94. ____________ ARGUED JUNE 6, 2005—DECIDED SEPTEMBER 30, 2005 ____________ Before ROVNER, WOOD, and WILLIAMS, Circuit Judges. WILLIAMS, Circuit Judge. This case is an example of how the best laid plans of mice and men can often go awry. Prior to his passing, the decedent, Robert H. Lurie, planned for…