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COTTRELL v. C. I. R.

No. 79-1842.

628 F.2d 1127 (1980)

Lois P. COTTRELL, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 3, 1980.

Attorney(s) appearing for the Case

Phillip H. Martin, Dorsey, Windhorst, Hannaford, Whitney & Halladay, Minneapolis, Minn., argued for appellant; Kenneth L. Cutler, Minneapolis, Minn., on brief.

Helen A. Buckley, Atty., Tax Div., Dept. of Justice, Washington, D.C., argued, for appellee; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Ann Belanger Durney, Washington, D.C., on brief.

Before LAY, Chief Judge, and HEANEY, BRIGHT, ROSS, STEPHENSON, HENLEY, McMILLIAN and ARNOLD, Circuit Judges, en banc.

ARNOLD, Circuit Judge.

This is a gift-tax case. The question is whether Lois P. Cottrell made a taxable transfer of property by gift within the meaning of 26 U.S.C. §§ 2501 and 2511 when she disclaimed her remainder interest created by her father's will. The Tax Court, 72 T.C. 489, found that a taxable transfer was made and determined a deficiency in the amount of $4,639,402.50. Because this case is indistinguishable in any...

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