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CHERTKOF v. UNITED STATES

Nos. 81-1358, 81-1359.

676 F.2d 984 (1982)

Jack O. CHERTKOF and Ethel Posnick, Executors of the Estate of Annie Chertkof, Appellants, v. UNITED STATES of America, Appellee. Jack O. CHERTKOF, Trustee of the David W. Chertkof Trust, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided April 1, 1982.

Attorney(s) appearing for the Case

Richard E. Levine, Baltimore, Md. (Theodore W. Hirsh, Miles & Stockbridge, Baltimore, Md., on brief), for appellants.

Jo-Ann Horn, Tax Div., Dept. of Justice, Washington, D. C. (J. Frederick Motz, U. S. Atty., Baltimore, Md., John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before WINTER, Chief Judge, and PHILLIPS and MURNAGHAN, Circuit Judges.

MURNAGHAN, Circuit Judge:

On September 17, 1968, David W. Chertkof died. On September 13, 1969, Annie Chertkof's life came to a close. There were transfers of certain shares of stock owned by the decedents to the estate of Annie and into a trust created by David.1 New bases for the securities were consequently established for the purposes of determining gain or loss for federal income tax purposes.2

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