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ESTATE OF VAK v. C.I.R.

No. 91-3646.

973 F.2d 1409 (1992)

ESTATE of Joseph A. VAK, Deceased, Joseph R. Vak, Personal Representative, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eighth Circuit.

Decided September 1, 1992.

Attorney(s) appearing for the Case

Nicholas K. Niemann, Omaha, Neb., argued, for petitioner.

Christine A. Grant, Washington, D.C., argued (James A. Bruton, Gary R. Allen and Ann B. Durney, on the brief), for respondent.

Before WOLLMAN and HANSEN, Circuit Judges, and ROY, Senior District Judge.

HANSEN, Circuit Judge.

The Estate of Joseph A. Vak (taxpayer), appeals from a decision of the tax court finding in favor of the Commissioner of the Internal Revenue (IRS). See Estate of Joseph A. Vak, 62 T.C.M. (CCH) 942, T.C.M. (P-H) 91,503 (1991). We reverse and remand this matter to the tax court.

I. FACTS AND TAX COURT DECISION

This is a gift tax case. On January 2, 1981, Joseph A. Vak (Joseph A.) created...

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