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  5. 856 F.2d 1158 (1988)
 

ESTATE OF SACHS v. C.I.R.

Nos. 87-2489, 87-2596.

856 F.2d 1158 (1988)

ESTATE OF Samuel C. SACHS, Deceased, Stephen C. Sachs, Sophia R. Sachs, Co-Executors, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. ESTATE OF Samuel C. SACHS, Deceased, Stephen C. Sachs, Sophia Sachs, Co-Executors c/o Jerome W. Sandweiss, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 15, 1988.

Attorney(s) appearing for the Case

Raymond W. Hepper, Washington, D.C., for appellant.

Jerome W. Sandweiss, St. Louis, Mo., for appellees.

Before ARNOLD, Circuit Judge, and FLOYD R. GIBSON and HENLEY, Senior Circuit Judges.

ARNOLD, Circuit Judge.

This tax case involves two problems in the treatment of net gifts under the federal estate and gift tax laws. We hold, first, that a decedent's executors may not deduct, as a claim against the estate under 26 U.S.C. § 2053(a)(3), an income-tax liability which was subsequently forgiven by Congress. Second, we hold that the decedent's gross estate must, under 26 U.S.C. § 2035(c), include the amount of any gift tax paid by the donees...

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