Cook, William A. v. CIR

In the United States Court of Appeals For the Seventh Circuit No. 01-1471 William A. Cook and Gayle T. Cook, Petitioners-Appellants, v. Commissioner of the Internal Revenue Service, Respondent-Appellee. Appeal from the United States Tax Court. No. 257-99--Arthur L. Nims, III, Judge. Argued September 14, 2001--Decided October 22, 2001 Before Flaum, Chief Judge, and Manion, and Williams, Circuit Judges. Flaum, Chief Judge. William A. Cook and Gayle T. Cook challenge a determination by the Tax Court that the spousal interests created in their respective Grantor Retained Annuity Trusts are not…