Estate of Stewart v. Commissioner

617 F.3d 148 (2010)

ESTATE OF Margot STEWART, Deceased, Brandon Stewart, Executor, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 07-5370-ag.

United States Court of Appeals, Second Circuit.

Argued: November 20, 2008.

Decided: August 9, 2010.

Jennifer S. Smith (Jerry D. Bernstein, on the brief), Blank Rome LLP, New York, NY, for Petitioner-Appellant.

Randolph L. Hutter (Jonathan S. Cohen, on the brief) for Nathan J. Hochman, Assistant Attorney General, Tax Division, U.S. Department of Justice, Washington, D.C., for Respondent-Appellee.

Before: McLAUGHLIN, CALABRESI,…