ESTATE OF John T. HIGGINS, Deceased; Manufacturers National Bank of Detroit, Personal Representative, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
Argued January 17, 1990.
Decided March 12, 1990.
Rehearing and Rehearing Denied April 18, 1990.
Attorney(s) appearing for the Case
Marjory G. Basile, Miller, Canfield, Paddock and Stone, Detroit, Mich., Gregory V. DiCenso, Miller, Canfield, Paddock and Stone, Bloomfield Hills, Mich., Leonard J. Prekel (argued), Morris, Rowland, Prekel, Frederick, Lewis & Lewinski, Troy, Mich., for petitioner-appellant.
Robert L. Baker, Buck & Baker, Nashville, Tenn., Peter K. Scott, I.R.S., Washington, D.C., Gary R. Allen, Acting Chief, James H. Love (argued), David I. Pincus, U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for respondent-appellee.
Before MARTIN and WELLFORD, Circuit Judges; and EDWARDS, Senior Circuit Judge.
United States Court of Appeals, Sixth Circuit.
Rehearing and Rehearing En Banc Denied April 18, 1990.
BOYCE F. MARTIN, Jr., Circuit Judge.
The Estate of John T. Higgins appeals the tax court's decision, 91 T.C. 61 (1988), holding that the estate failed to make an election to have the property interest transferred to Higgins's surviving spouse treated as "qualified terminable interest property" under § 2056(b)(7) of the Internal Revenue Code (1954). We affirm.
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