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ESTATE OF LOVE v. C.I.R.

No. 90-1724.

923 F.2d 335 (1991)

ESTATE OF Margaret D. LOVE, Deceased; Anne Love Hall; Stanard T. Klinefelter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 18, 1991.

Attorney(s) appearing for the Case

Kurt James Fischer, Piper & Marbury, Baltimore, Md., argued (Stanard T. Klinefelter, Piper & Marbury, Baltimore, Md., on brief), for petitioners-appellants.

Sally J. Schornstheimer, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., U.S. Dept. of Justice, Washington, D.C., on brief), for respondent-appellee.

Before WIDENER and WILKINSON, Circuit Judges, and WARD, Senior United States District Judge for the Middle District of North Carolina, sitting by designation.

HIRAM H. WARD, Senior District Judge:

This case comes before this Court on appeal from the United States Tax Court, which found that the estate of Margaret D. Love (the "Estate") owed a deficiency of $48,886 in estate taxes. The issues presented are, first, whether deductibility under 26 U.S.C. § 2053(a)(2) is controlled by state or federal law; and, second, whether the Tax Court properly determined that the Estate is not entitled to deduct as administrative...

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