United States First Circuit
Estate of Abraham v. Comm'r of Internal Revenue, 04-1886
Plaintiff's challenge to the an IRS determination of a tax deficiency is dismissed over its claim that the Tax Court erred in determining that 100% of the family limited partnerships were includable in the gross estate.
Appellate Information
- Decided 05/25/2005
- Published 05/26/2005
Judges
- LYNCH, Circuit Judge., Before TORRUELLA, LYNCH, and Howard, Circuit Judges.
Court
- United States First Circuit
Counsel
- For Appellant:
- Brendan J. Shea, for appellants.
- For Appellees:
- Michael J. Haungs, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General, and Jonathan S. Cohen, Tax Division, Department of Justice, were on brief, for appellee.