United States Seventh Circuit

The Tax Court properly ruled that an estate tax deficiency, generated by a trust set up for the decedent's children, must be paid out of Revocable Trust assets that otherwise would go to the Marital Trust.

Appellate Information

• Argued 06/06/2005
• Decided 09/30/2005
• Published 09/30/2005

Judges

• WILLIAMS, Circuit Judge., Before ROVNER, WOOD, and WILLIAMS, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Steven S. Brown, Daniel T. Hartnett (argued), Martin, Brown & Sullivan, Chicago, IL, Robert M. Levin, Carleen L. Schreder, Levin & Schreder, Chicago, IL, Sanuel B. Sterrett, Washington, DC, for Petitioner-Appellant.


• For Appellees:
  
• Jonathan S. Cohen, Ellen P. Delsole (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.