United States Ninth Circuit

Where an estate tax was paid upon a transfer of property by a general power of appointment of a trust that became irrevocable in 1976, and was therefore a generation-skipping transfer exempted by section 1433(b) of the Tax Reform Act of 1986 from the generation-skipping tax imposed by 26 U.S.C. sections 2601-2663, the taxpayer was entitled to a refund of estate tax erroneously paid pursuant to Internal Revenue Code section 2612(c).

Appellate Information

• Argued 02/11/2002
• Decided 03/01/2002
• Published 03/01/2002

Judges

• Before:  D.W. NELSON, NOONAN and HAWKINS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Karl D. Belgum, San Francisco, CA, for the plaintiff-appellant.


• For Appellees:
  
• Joan I. Oppenheimer, Assistant United States Attorney, Washington, DC, for the appellee.