ESTATE OF VAN HORNE v. C.I.R.

Nos. 82-7659, 82-7716.

720 F.2d 1114 (1983)

ESTATE OF Ada E. VAN HORNE, Deceased, Robert L. Farmer and Richard R. Cole, Executors, Petitioners-Appellees Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant Cross-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 22, 1983.


Attorney(s) appearing for the Case

Robert L. Weaver, Forster, Gemmill & Farmer, Los Angeles, Cal., for respondent-appellant.

Terry L. Fredricks, Washington, D.C., for petitioners-appellees.

Before FARRIS and REINHARDT, Circuit Judges, and WEIGEL, District Judge.


REINHARDT, Circuit Judge:

This case concerns the proper method of valuing certain assets and liabilities for estate tax purposes. The tax court, 78 Tax Court 728, determined that under I.R.C. § 2053(a)(3) (1976) the estate is entitled to a deduction for the full date of death actuarial value of a life time spousal support obligation even when the spouse of the decedent dies prior to the filing of the estate tax return. The government appeals. The tax court also...

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