Estate of Richard S. Ekins, Deceased, Cora M. Ekins, and Bank of Wheaton, Trustee and Transferee v. Commissioner of Internal Revenue

SWYGERT, Senior Circuit Judge.

The executors of the estate of Richard S. Ekins sought a reconsideration in the United States Tax Court of a deficiency in decedent’s tax return as determined by the Commissioner of Internal Revenue. The Tax Court rejected petitioners’ argument that retroactive application of the provisions of section 2035 of the Internal Revenue Code of 1954, as amended by the Revenue Act of 1978, was unconstitutional. Petitioners now appeal that holding. For the reasons set out below, we affirm the decision of the United States Tax Court.

I

The facts of this case are undisputed…