United States Eighth Circuit

A treasury regulation preventing the disclaimer of a remainder interest, while retaining a life estate, from being considered a qualified disclaimer under Revenue Code section 2518, is valid, and an estate tax assessment based on that regulation is affirmed.

Appellate Information

• Decided 05/01/2002
• Published 05/01/2002

Judges

• HANSEN, Circuit Judge., Before WOLLMAN, Chief Judge, HANSEN, Circuit Judge, and BATTEY, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Robert N. Downer, Iowa City, IA, argued, for appellant.


• For Appellees:
  
• Regina S. Moriarty, U.S. Dept. of justice, Washington, DC, argued, for appellee.