Gaskill v. United States

The opinion of the court was delivered by

Lockett, J.:

This case is here on certification from the Tenth Circuit Court of Appeals. The United States appealed from a judgment of the United States District Court for the District of Kansas in which the district court had determined that under Kansas law the life tenant under a will did not have the right to consume the corpus of the life estate, and, therefore, the value of the life estate was not taxable as a part of the life tenant’s estate upon her death. Gaskill v. United States, 561 F. Supp. 73 (D. Kan. 1983). After oral argument, the Tenth…