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ESTATE OF SHAFER v. C.I.R.

No. 83-1646.

749 F.2d 1216 (1984)

ESTATE OF Arthur Chase SHAFER, deceased, Chase Shafer, co-executor, and Resor Shafer, co-executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 11, 1984.

Attorney(s) appearing for the Case

David E. Gebhart, argued, Robert O. Klausmeyer, Frost & Jacobs, Cincinnati, Ohio, for petitioners-appellants.

Joel Gerber, Dan Henry Lee, Acting Chief Counsel, I.R.S., Glenn L. Archer, Michael L. Paup, Lead Counsel, William S. Estabrook, Raymond W. Hepper, argued, Tax Division, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before LIVELY and KENNEDY, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.

CELEBREZZE, Senior Circuit Judge.

This appeal concerns the includability of the value of a parcel of property in the gross estate of Arthur C. Shafer (Arthur). The Commissioner of the Internal Revenue Service, contending that pursuant to I.R.C. § 2036(a) (1982) the value of the property should have been included in Arthur's gross estate, filed a notice of deficiency against the estate. The decedent's two sons, Arthur Chase Shafer (Chase) and Robert Resor Shafer...

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