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ESTATE OF BRUNING v. C.I.R.

No. 88-2547.

888 F.2d 657 (1989)

ESTATE OF Francis L. BRUNING, Deceased, Ilse M. Bruning, Personal Representative, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

October 25, 1989.

Attorney(s) appearing for the Case

James W. Buchanan, III, of Buchanan, Thomas & Johnson, P.C., Lakewood, Colo. (Rick Budd and Benjamin Spitzer of Budd and Spitzer, P.C., Denver, Colo., and Susan Buchanan of Buchanan, Thomas & Johnson, P.C., Lakewood, Colo., with him on the brief), for petitioner-appellee.

Nancy G. Morgan, Attorney, Tax Div., Dept. of Justice, Washington, D.C. (William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Richard Farber, and Raymond W. Hepper, Attorneys, Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellant.

Before LOGAN, SETH, and MOORE, Circuit Judges.

PER CURIAM.

Petitioner Ilse M. Bruning, the personal representative of the estate of Francis L. Bruning (decedent), brought this action against the Commissioner of Internal Revenue in the Tax Court seeking a redetermination of a deficiency in estate tax asserted by the Commissioner. Deciding the case on stipulated facts, the Tax Court held that petitioner is entitled to an unlimited marital estate tax deduction, because the...

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