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SHRINERS HOSPITALS FOR CRIPPLED CHILDREN v. U.S.

No. 88-1370.

862 F.2d 1561 (1988)

SHRINERS HOSPITALS FOR CRIPPLED CHILDREN, as Transferee and Successor in Interest to the Estate of Ernest C. Hudson, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 13, 1988.

Attorney(s) appearing for the Case

William J. Lehrfeld, of Lehrfeld & Henzke, P.C., Washington, D.C., argued for plaintiffs-appellants. With him on the brief was Leonard J. Henzke, Jr.

Robert A. Bernstein, of the Dept. of Justice, Washington, D.C., argued for defendant-appellee. With him on the brief were William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen and Murray S. Horwitz, attorneys, Dept. of Justice.

Before MARKEY, Chief Judge, FRIEDMAN and NEWMAN, Circuit Judges.

PAULINE NEWMAN, Circuit Judge.

Shriners Hospitals for Crippled Children (hereinafter "Shriners") appeals the judgment of the United States Claims Court, 14 Cl.Ct. 51 (1987), affirming the taxpayer estate's liability for payment of interest on a tax deficiency assessed prior to retroactive reformation of a testamentary split-interest trust, interpreting 26 U.S.C. § 2055(e)(3) (1984).

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