United States Federal Circuit

Section 13208 of Title XIII of the Omnibus Budget Reconciliation Act of 1993, Pub. L. No. 103-66, amending 26 USC 2001(c) to permanently and retroactively increase to fifty-five percent the estate tax rate for the transfer of large taxable estates, is constitutional.

Appellate Information

• Decided 10/30/2001
• Published 10/30/2001

Judges

• RADER, Circuit Judge., Before RADER, Circuit Judge, PLAGER, Senior Circuit Judge, and DYK, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Hugh Lowe, Osborne, Lowe, Helman & Smith, L.L.P., of Austin, TX, argued for plaintiff-appellant.   With him on the brief was Duncan E. Osborne.


• For Appellees:
  
• Ellen Page Delsole, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief was Teresa E. McLaughlin, Attorney.   Of Counsel was Donald B. Tobin, Attorney.