United States Ninth Circuit

A two-step transaction among husband, wife, and the IRS was properly treated as if the husband had paid gift taxes directly. Any increase in the administrative expense deduction must be offset by a corresponding decrease in the marital deduction to the extent that expenses were paid out of funds otherwise earmarked for a marital trust.

Appellate Information

• Argued 02/04/2003
• Decided 05/01/2003
• Published 05/01/2003

Judges

• Before MESKILL,FERGUSON, and BERZON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Charles L. Birke,Sandler and Rosen, LLP, Los Angeles, CA, for the plaintiffs-appellants.


• For Appellees:
  
• Judith A. Hagley, Tax Division, Department of Justice, Washington, DC, for the defendant-appellee.