Scott, Mary E. v. CIR

In the United States Court of Appeals For the Seventh Circuit No. 99-3216 Mary E. Scott, Executor of the Estate of Lucille M. Horstmeier, Deceased, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee. Appeal from the United States Tax Court. No. 19908-96--Joseph H. Gale, Judge. Argued April 3, 2000--Decided September 8, 2000 Before Flaum, Chief Judge, and Bauer and Williams, Circuit Judges. Williams, Circuit Judge. The decedent, Lucille M. Horstmeier and petitioner Mary E. Scott lived together as a couple from 1974 to 1993. Throughout their relationship, Scott…