Legal Opinion
Estate of Howard v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 7, 1990No. 89-70196PublishedCited by 16 opinions
1Opinion of the Court
NOONAN, Circuit Judge:
The estate of Rose D. Howard (the petitioner) brought suit in the Tax Court for a redetermination of the deficiencies set out by the Commissioner of Internal Revenue (the Commissioner). The Tax Court gave judgment for the petitioner. 91 T.C. 329 (1988). The Commissioner appeals. This case requires the construction of the Internal Revenue Code, 26 U.S.C. § 2056(b)(7). Although the issue is narrow, there has been considerable interest in the case among tax practitioners and estate planners. We reverse the Tax Court.
FACTS
The facts, as stipulated by the parties, are as…
2Cases cited5 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Humes v. United StatesSupreme Court of the United States · 1928
- White v. AronsonSupreme Court of the United States · 1937
- Estate of Howard v. CommissionerUnited States Tax Court · 1988
- Butka v. CommissionerUnited States Tax Court · 1988
3Cited by16 opinions
- Estate of Shelfer v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1996
- Estate of Cavenaugh v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Estate of Cavenaugh v. CommissionerUnited States Tax Court · 1993
- Estate of Shelfer v. CommissionerUnited States Tax Court · 1994
- Frederick J. Tedori, Robin j.tedori v. Order and United States of AmericaCourt of Appeals for the Ninth Circuit · 2000
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