1. Home
  2. Browse Decisions
  3. F.2d
  4. 910 F.2d
  5. 910 F.2d 633 (1990)
 

ESTATE OF HOWARD v. C.I.R.

No. 89-70196.

910 F.2d 633 (1990)

ESTATE OF Rose D. HOWARD, Deceased; Roger W.A. Howard; Volney E. Howard, III; Alanson L. Howard; Robert L. Briner, Trustees, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1990.

Attorney(s) appearing for the Case

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., for respondent/appellant.

William W. Sumner, Charity Kenyon, Diepenbrock, Wulff, Plant & Hannegan, Sacramento, Cal., for petitioners/appellees.

Before CANBY, NOONAN and RYMER, Circuit Judges.

NOONAN, Circuit Judge:

The estate of Rose D. Howard (the petitioner) brought suit in the Tax Court for a redetermination of the deficiencies set out by the Commissioner of Internal Revenue (the Commissioner). The Tax Court gave judgment for the petitioner. 91 T.C. 329 (1988). The Commissioner appeals. This case requires the construction of the Internal Revenue Code, 26 U.S.C. § 2056(b)(7). Although the issue is narrow, there has...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases