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ESTATE OF CARTER THROUGH TAGGERT v. U.S.

No. 90-3099.

921 F.2d 63 (1991)

ESTATE OF Andrew P. CARTER, Through Its Dative Testamentary Executor, Eugene G. TAGGERT, Etc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

January 11, 1991.

Attorney(s) appearing for the Case

John Volz, U.S. Atty., Eneid A. Francis, Asst. U.S. Atty., New Orleans, La., David N. Crapo, Trial Atty., Teresa T. Milton, Gilbert S. Rothenberg, Gary R. Allen, Chief, Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellant.

Kenneth Paul Carter, Monroe & Lemann, New Orleans, La., for plaintiff-appellee.

Before POLITZ, WILLIAMS, and SMITH, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

In this case, we must determine how to value, for purposes of the estate tax credit available under 26 U.S.C. § 2013, a usufruct1 transferred between persons killed in a common disaster. The taxpayer asserts that the usufruct should be valued in accordance with actuarial tables reflecting the expected lifespan of the transferee. Emphasizing the imminence of the transferee's death at the time he received...

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