United States Seventh Circuit

Under 26 USC 7430, the valuation of an estate for estate tax purposes must encompass all assets, including those distributed prior to litigation.

Appellate Information

• Decided 11/16/2000
• Published 11/16/2000

Judges

• TERENCE T. EVANS, Circuit Judge., Before COFFEY, EASTERBROOK, and EVANS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Robert J. Tootelian, Jr. (argued), Heldrich, Gutman & Associates, Chicago, IL, for Petitioner-Appellant.


• For Appellees:
  
• Michele C. France (argued), Bruce R. Ellisen, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.