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GRIMES v. C.I.R.

No. 87-3080.

851 F.2d 1005 (1988)

David GRIMES, Executor of the Estate of Jesse L. Grimes, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 13, 1988.

Attorney(s) appearing for the Case

Merrick Hayes, Hayes, Schneider, Hammer, Miles & Cox, Bloomington, Ill., for petitioner-appellant.

Raymond W. Hepper, Appellate Section, Tax Div., Dept of Justice, Washington, D.C., for respondent-appellee.

Before COFFEY, EASTERBROOK and KANNE, Circuit Judges.

EASTERBROOK, Circuit Judge.

Jesse and Ressie Grimes executed a joint and mutual will. Each spouse promised that the one surviving the longer would dispose of his or her interests in jointly-held property according to the terms of the will. The parties agree that under Illinois law such a document becomes irrevocable when either spouse dies, but they dispute its tax consequences. The Commissioner of Internal Revenue treated it as a taxable gift of property by the surviving...

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