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ESTATE OF DeNIRO v. C.I.R.

No. 85-1483.

795 F.2d 582 (1986)

ESTATE OF Vincent DeNIRO, Deceased, Helen M. Papalia and Joanne F. DeNicholas, Administratrices, Louis R. DeNiro, Transferee, Frank DeNiro, Transferee, and Michael DeNiro, Transferee, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 18, 1986.

Attorney(s) appearing for the Case

James C. Herndon, William T. Walker, Buckingham, Doolittle & Burroughs, Akron, Ohio, Robert W. Malone argued, for plaintiffs-appellants.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Washington, D.C., Michael L. Paup (Lead Counsel), Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Washington, D.C., Jonathan S. Cohen, Elaine F. Ferris argued, for defendant-appellee.

Before KRUPANSKY, GUY and BOGGS, Circuit Judges.

BOGGS, Circuit Judge.

This is an appeal from a Tax Court decision upholding a federal income tax assessment by the Commissioner of Internal Revenue against the Estate of Vincent DeNiro. For the reasons set forth below, we reverse and remand.

I.

In 1969, the Estate of Vincent DeNiro received from National Cigarette Sales (NCS), a corporation formerly controlled by Mr. DeNiro, $89,257 with which to pay estate taxes. The Commissioner assessed

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