ESTATE OF BIRD

No. 75-1971.

534 F.2d 1214 (1976)

ESTATE of Anne P. BIRD, Deceased, Norman L. BIRD, Administrator, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 29, 1976.


Attorney(s) appearing for the Case

James E. Beall, Beaumont, Smith & Harris, Detroit, Mich., for plaintiff-appellant.

Ralph B. Guy, Jr., U. S. Atty., Detroit, Mich., Scott P. Crampton, Gilbert E. Andrews, Elmer J. Kelsey, Richard Farber, Tax. Div., Appellate Section, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before PECK and MILLER, Circuit Judges, and McALLISTER, Senior Circuit Judge.


PER CURIAM.

This appeal involves the federal tax consequences to a wife's estate after her death, arising out of a property settlement agreement incident to divorce whereby her husband assigned her his contingent remainder interest in a trust.

Anne P. Bird and her husband Truman H. Newberry II were divorced on September 7, 1955. In connection with the divorce proceeding a property settlement agreement was entered...

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