United States Tenth Circuit

In holding that an event giving impetus to a tax was an incomplete transfer under New Mexico law, thus no gift took place and an estate owed no federal gift tax, the district court erred by judging federal taxability of the event under state rather than federal law.

Appellate Information

• Decided 02/11/2003
• Published 02/11/2003

Judges

• JOHN C. PORFILIO, Senior Circuit Judge., Before HENRY, PORFILIO and BRISCOE, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• John A. Nolet, Attorney, Department of Justice (David C. Iglesias, United States Attorney, State of New Mexico;  Eileen J. O'Connor, Assistant Attorney General;  Kenneth L. Greene, Attorney, Department of Justice with him on the briefs), Washington, DC, for Defendant-Appellant., Timothy L. Garcia of Garcia Law Firm, Santa Fe, NM (Steven L. Tucker of Tucker Law Firm, Santa Fe, NM with him on the brief) for Plaintiff-Appellee.