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ESTATE OF PETERSON v. C. I. R.

No. 81-1019.

667 F.2d 675 (1981)

ESTATE OF Charley W. PETERSON, Deceased, Della E. Peterson and Charles R. Peterson, Co-Executors, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided December 17, 1981.

Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross (argued), James F. Miller, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

John E. North (argued), Jeffrey J. Pirruccello, McGrath, North, O'Malley & Kratz, P. C., Omaha, Neb., for appellees.

Before STEPHENSON, Circuit Judge, GIBSON, Senior Circuit Judge, and McMILLIAN, Circuit Judge.

McMILLIAN, Circuit Judge.

This is an appeal from the decision of the Tax Court holding that the sale proceeds received by the estate of Charley W. Peterson from the sale of 2,398 calves did not constitute "income in respect of a decedent" under § 691(a)(1) of the Internal Revenue Code1 (all statutory references are to the Code). Estate of Peterson v. Commissioner, 74...

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