United States Ninth Circuit

A Tax Court determination of a deficiency in the taxes paid on an estate is affirmed over plaintiff's challenge that her interest in the trust income qualifies for a marital deduction pursuant to Internal Revenue Code section 2056(b)(7).

Appellate Information

• Decided 01/24/2005
• Published 01/24/2005

Judges

• GOULD, Circuit Judge., Before:  FARRIS, D.W. NELSON, and GOULD, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Richard S. Calone, Jason W. Harrel, Richard S. Calone, LLP, Stockton, CA, for the petitioner-appellant.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Jonathan S. Cohen, Karen D. Utiger, Tax Division, Department of Justice, for the respondent-appellee.