Estate A. Tamulis v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________ No. 06-4141 ESTATE OF ANTHONY J. TAMULIS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________ Appeal from the United States Tax Court. No. 20721-03. ____________ ARGUED OCTOBER 26, 2007—DECIDED NOVEMBER 29, 2007 ____________ Before POSNER, FLAUM, and ROVNER, Circuit Judges. POSNER, Circuit Judge. This appeal involves the tax treatment of a charitable remainder trust—a trust in which the income goes to individuals during their lifetime (or some other period) but what remains…