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ESTATE OF LIDBURY v. C.I.R.

Nos. 85-1779, 85-1999.

800 F.2d 649 (1986)

ESTATE OF William A. LIDBURY, Deceased, Harry Lidbury, Executor, Petitioner-Appellee, Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 3, 1986.

Attorney(s) appearing for the Case

Robert V. Lewis, Chapman & Cutler, Chicago, Ill., for petitioner.

Robert A. Berntstein, Tax Division, Dept. of Justice, Washington, D.C., for respondent.

Before CUMMINGS, Chief Judge, and CUDAHY and EASTERBROOK, Circuit Judges.

CUMMINGS, Chief Judge.

The Commissioner of Internal Revenue (Commissioner) appeals from the Tax Court's determination that the estate of William Lidbury is not liable for gift tax. The estate appeals in the alternative from the Tax Court's estate tax assessment. These two cases have been consolidated for purposes of appeal.1 Jurisdiction is found in 26 U.S.C. § 7482. We affirm the gift tax...

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