Legal Opinion
Estate of Morgens v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 3, 2012No. 10-73698PublishedCited by 15 opinions
1Opinion of the Court
OPINION
BEA, Circuit Judge:
The Estate of Anne W. Morgens (“the Estate”) appeals the United States Tax Court’s decision that it owed additional estate taxes. This case presents the question whether gift taxes paid by the donee trustees of a Qualifying Terminable Interest in Property (QTIP) trust, based on a 26 U.S.C. § 2519 1 deemed inter vivos transfer of the QTIP property within three years of the donor’s death, must be included in the transferor’s gross estate under the so-called “gross-up rule” of § 2035(b). We hold that it does. We have jurisdiction under § 7482, and we affirm.
I. Statutory…
2Cases cited5 opinions
- Diedrich v. CommissionerSupreme Court of the United States · 1982
- Turner v. CommissionerUnited States Tax Court · 1968
- Frank Biehl Barbara Biehl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Brown v. United StatesCourt of Appeals for the Ninth Circuit · 2003
- Estate of Samuel C. Sachs, Deceased, Stephen C. Sachs, Sophia R. Sachs, Co- Executors v. Commissioner of Internal Revenue, Estate of Samuel C. Sachs, Deceased, Stephen C. Sachs, Sophia Sachs, Co- Executors C/o Jerome W. Sandweiss v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
3Cited by15 opinions
- Olive v. CommissionerUnited States Tax Court · 2012
- Clemency v. Department of RevenueWashington Supreme Court · 2012
- Isley v. CommissionerUnited States Tax Court · 2013
- Estate of Ackerley v. Department of RevenueWashington Supreme Court · 2017
- Steinberg v. CommissionerUnited States Tax Court · 2013
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