United States Fifth Circuit

Under I.R.C. section 2036(a), transferred assets of which a decedent retains de facto possession or control over prior to death are included in the taxable estate.

Appellate Information

• Decided 07/15/2005
• Published 07/18/2005

Judges

• E. GRADY JOLLY, Circuit Judge:, Before REAVLEY, JOLLY and PRADO, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Norman Arthur Lofgren (argued), George Tomas Rhodus, Michael C. Kelsheimer, Looper, Reed & McGraw, Dallas, TX, for Petitioner-Appellant., Milford B. Hatcher, Jr., Jones Day, Atlanta, GA, for American College of Trust and Estate Counsel, Amicus Curiae.


• For Appellees:
  
• Michael J. Haungs (argued), U.S. Dept. of Justice, Tax Div., Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Appellate Section, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Emily A. Parker, I.R.S., Washington, DC, for Respondent-Appellee.