United States Tenth Circuit

Events occurring after a decedent's death may not be considered in calculating a deduction under section 2053(a)(3) of the Internal Revenue Code, which authorizes a deduction for "claims against the estate" in calculating the value of a decedent's taxable estate.

Appellate Information

• Decided 03/20/2001
• Published 03/20/2001

Judges

• BRISCOE, Circuit Judge., Before BRISCOE, HOLLOWAY, and POLITZ, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Kevin L. Brown,Jones & Keller, P.C. (Edward T. Lyons, Jr., and M. Brian Cavanaugh, Jones & Keller, P.C.;  John R. Wilson and Peter J. Perla, Steiner, Darling, Hutchinson & Wilson LLP, with him on the brief), Denver, CO, for the appellant.


• For Appellees:
  
• John A. Dudeck, Jr. (Jonathan S. Cohen with him on the brief), Department of Justice, Tax Division, Washington, DC, for the appellee.