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ESTATE OF LANG

Nos. 76-1353, 76-1543.

613 F.2d 770 (1980)

The ESTATE of Grace E. LANG, Deceased. Richard E. LANG, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

February 19, 1980.

Attorney(s) appearing for the Case

Robert A. Bernstein, Washington, D. C., for Com'r of Internal Revenue.

George W. Steers, Jones, Grey & Bayley, Seattle, Wash., for Lang Estate.

Before WRIGHT and GOODWIN, Circuit Judges, and MURRAY, Senior District Judge.

EUGENE A. WRIGHT, Circuit Judge:

The Tax Court held that (1) family loans on which the statute of limitations had run were gifts subject to gift taxes; (2) a penalty should be assessed for the lender's failure to file gift tax returns; and (3) state gift taxes were deductible from the gross estate as a "claim against the estate." The taxpayer appealed the gift tax and penalty rulings, while the Commissioner appealed the estate tax ruling.

We hold that the...

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