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ESTATE OF HEIM v. C.I.R.

No. 89-70169.

914 F.2d 1322 (1990)

ESTATE OF Carl I. HEIM, Deceased, Isabelle J. Heim, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 18, 1990.

Attorney(s) appearing for the Case

John M. Kent, Anaheim, Cal., James Toledano, Toledano & Wald, Irvine, Cal., for petitioner-appellant.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, and Curtis C. Pett, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HUG and TROTT, Circuit Judges, and REED, District Judge.

EDWARD C. REED, Jr., Chief District Judge:

The estate appeals the Tax Court's1 determination that a bequest to Isabelle J. Heim, surviving spouse of the deceased, was a nondeductible terminable interest under section 2056 of the Internal Revenue Code (26 U.S.C.); that section 1036 of the California Probate Code did not apply to save the bequest from the terminable interest rules; and that the...

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