SCHROEDER v. U.S.

No. 88-2946.

924 F.2d 1547 (1991)

Harry D. SCHROEDER, Executor of the Estate of Thomas J. Woodmansee, deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

February 7, 1991.


Attorney(s) appearing for the Case

F.H. Wright, Wright & Wright, Oklahoma City, Okl., for plaintiff-appellant.

Kevin Brown, Tax Div., U.S. Dept. of Justice, Washington, D.C. (James I.K. Knapp, Acting Asst. Atty. Gen., Gary R. Allen, Robert A. Bernstein, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C., William S. Price, U.S. Atty., Oklahoma City, Okl., of counsel, were on brief), for defendant-appellee.

Before McKAY and SEYMOUR, Circuit Judges, and KANE, District Judge.


PER CURIAM.

This is a case of first impression in the area of federal estate tax. A surviving spouse surrendered her survivorship rights to property held in joint tenancy with her husband, and her statutory-election rights to the decedent's property, in settlement of a controversy with decedent's daughters from a previous marriage concerning her entitlement to the property. At issue is whether that property nevertheless "passed" to her within the meaning of the marital...

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