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PROPSTRA v. UNITED STATES

Nos. 80-5424, 80-5430.

680 F.2d 1248 (1982)

John A. PROPSTRA, personal representative of the Estate of Arthur E. Price, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. John A. PROPSTRA, personal representative of the Estate of Arthur E. Price, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 6, 1982.

Attorney(s) appearing for the Case

Ernest J. Brown, Washington, D. C., argued, for United States; Robert A. Bernstein, M. Carr Ferguson, Dept. of Justice, Washington, D. C., on brief.

G. Ben-Horin, Brown & Bain, P. A., Phoenix, Ariz., for Propstra.

Before KENNEDY and BOOCHEVER, Circuit Judges, and EAST, District Judge.

BOOCHEVER, Circuit Judge.

This case presents two issues regarding the valuation of assets of and claims against an estate for the purposes of computing the value of a taxable estate under the federal estate tax laws. Plaintiff John Propstra, the personal representative of the estate of Arthur E. Price (estate), filed this action to recover an alleged over-assessment of federal estate taxes. The estate argued that (1) it was entitled to discount by fifteen percent...

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