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GALLENSTEIN v. U.S.

No. 91-6327.

975 F.2d 286 (1992)

M. Lee GALLENSTEIN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided September 16, 1992.

Attorney(s) appearing for the Case

Richard G. Meyer (argued and briefed), James A. Dressman, III, Elizabeth G. Weber, Deters, Benzinger & Lavelle, Covington, Ky., for plaintiff-appellee.

Laura L. Klein, Asst. U.S. Atty., Lexington, Ky., Lawrence P. Blaskopf, U.S. Dept. of Justice, Tax Div., Gary R. Allen, Acting Chief (briefed), Kenneth L. Greene, Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for defendant-appellant.

Before: KEITH and SUHRHEINRICH, Circuit Judges; and CONTIE, Senior Circuit Judge.

SUHRHEINRICH, Circuit Judge.

Taxpayer M. Lee Gallenstein prevailed in a tax refund suit against the United States. The government appeals, arguing that § 2040 of the Internal Revenue Code ("I.R.C.") [26 U.S.C. § 2040], as amended, which governs the value of jointly-owned property to be included in a decedent's estate for federal estate tax purposes, requires including only 50% of the value of certain farm property in the taxpayer's deceased husband's estate...

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