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ESTATE OF FLANIGAN v. COM'R, INTERNAL REVENUE

Nos. 83-5566, 83-5567.

743 F.2d 1526 (1984)

ESTATE OF Aimee Magnus FLANIGAN, Deceased, Peter M. Flanigan, Personal Representative, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE, Respondent-Appellee. ESTATE OF Horace C. FLANIGAN, Deceased, Peter M. Flanigan, Personal Representative, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

October 11, 1984.

Attorney(s) appearing for the Case

John S. Nolan, Miller & Chevalier, Washington, D.C., Peter Matwiczyk, Gunther, Yoakley, Criser & Stewart, P.A., Palm Beach, Fla., for petitioner-appellant.

James J. Keightley, Michael L. Paup, Chief, Appellate Section, Tax Div., Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Robert A. Bernstein, U.S. Dept. of Justice, Tax Div., Kristina E. Harrigan, Asst. Atty. Gen., Washington, D.C., for respondent-appellee.

Before HILL and ANDERSON, Circuit Judges, and TUTTLE, Senior Circuit Judge.

R. LANIER ANDERSON, III, Circuit Judge:

The estates of Aimee Magnus Flanigan and Horace C. Flanigan appeal a decision of the Tax Court disallowing certain charitable deductions and determining estate tax deficiencies of $2,770,238.77 and $3,236,233.14. The issue on appeal is the proper application of certain portions of § 2055 of the Internal Revenue Code, 26 U.S.C.A. § 2055 (West 1979), as they existed between the passage of the Tax Reform Act of 1969 and...

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