Legal Opinion
Estate of Rapp v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 18, 1998No. 96-70742PublishedCited by 21 opinions
1Opinion of the Court
FLETCHER, Circuit Judge:
The executor of Mr. Bert Rapp’s estate appeals the tax court’s determination that a trust established by Mr. Rapp does not qualify as “qualified terminable interest property” (QTIP), as defined by 26 U.S.C. § 2056(b)(7). As such, the value of the trust may not be deducted when determining federal estate taxes owed.
We have jurisdiction, 26 U.S.C. § 7482, and we affirm.
I
The testator, Mr. Bert Rapp, died in February 1988. He was survived by his wife, Laura Rapp, and two children, Richard and David Rapp. Mr. Rapp willed his one-half of the community property to a trust.1…
2Cases cited13 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- Estate of Clayton v. CommissionerCourt of Appeals for the Fifth Circuit · 1992
- Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. Michael H. Boulware, United States of America v. Michael H. BoulwareCourt of Appeals for the Ninth Circuit · 2004
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Steven G. Hill Parilea Hill v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
16 more not listed; retrieve them via the Exa API.