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SYUFY v. U.S.

No. 86-1880.

818 F.2d 1457 (1987)

Raymond SYUFY; Marcia Syufy, Plaintiffs-Counterclaim Defendants-Appellees, v. UNITED STATES of America, Defendant-Counterclaimant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 4, 1987.

Attorney(s) appearing for the Case

Roger M. Olsen and Ann Belanger Durney, Washington, D.C., for defendant-counterclaimant-appellant.

Randall G. Dick, San Francisco, Cal., and Bruce I. Hochman, Beverly Hills, Cal., for plaintiffs-counterclaim defendants-appellees.

Before SCHROEDER, WIGGINS and THOMPSON, Circuit Judges.

DAVID R. THOMPSON, Circuit Judge:

The government appeals from a summary judgment entered in favor of taxpayers Raymond and Marcia Syufy. The district court held that I.R.C. § 1491 did not apply to Raymond Syufy's 1972 transfer of appreciated securities to a Bahamian trust in exchange for a lifetime annuity of equal value, 651 F.Supp. 1282. We have jurisdiction under 28 U.S.C. § 1291, and we affirm.

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