ESTATE OF SCHNACK v. C.I.R.

No. 87-7169.

848 F.2d 933 (1988)

ESTATE of Joan SCHNACK, deceased, and William D. Schnack, Executor, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided May 25, 1988.


Attorney(s) appearing for the Case

Barbara I. Hodges, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellant.

Lawrence A. Nestel, San Francisco, Cal., for petitioners-appellees.

Before WRIGHT and CHOY, Senior Circuit Judges, and NELSON, Circuit Judge.


NELSON, Circuit Judge:

FACTUAL AND PROCEDURAL BACKGROUND

The crux of this controversy involves whether decedent exercised control over the purchase of life insurance sufficient to trigger the application of 26 U.S.C. § 2035(a).1 Joan Schnack lived in Sparks, Nevada where she managed the Schnacks' co-owned businesses, and William Schnack lived in Weeds, California where he maintained a medical practice. Joan and William maintained...

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