United States Eleventh Circuit

The value of an estate's claimed deduction as a claim against the estate under 26 USC 2053(a)(3) of the Internal Revenue Code is the value as of the date of the decedent's death, and the events occurring after the decedent's death that alter that value are irrelevant.

Appellate Information

• Decided 07/26/2001
• Published 07/26/2001

Judges

• HILL, Circuit Judge:, Before BLACK, RONEY and HILL, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Charles Fredrick Daniels, Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, AL, for Plaintiffs.


• For Appellees:
  
• John A. Dudeck, Jr., Washington, DC, E.T. Brown, Jr., Roy J. Crawford, Birmingham, AL, for Defendant.