Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue, Virginia Bar Association, Amicus Curiae

OPINION

K.K. HALL, Circuit Judge:

Barbara J. Reno, executrix of the estate of her deceased husband, Dr. William L. Reno, appeals an order of the Tax Court upholding a notice of deficiency issued by appellee, the Commissioner of Internal Revenue. We find that Dr. Reno’s purported attempt to shift estate taxes from probate' to nonprobate assets is impermissible under Virginia probate, property, and tax apportionment law. Accordingly, we reverse.

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A

The facts are exhaustively recounted in the opinions of the panel, Estate of Reno v. Commissioner of Internal Revenue, 916 F.2d 955 (4th Cir.1991), and…