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LEVIN v. C.I.R.

No. 92-1306.

986 F.2d 91 (1993)

Marc Alan LEVIN, Executor, Estate of Myrtle S. Levin Prince, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 19, 1993.

Attorney(s) appearing for the Case

Marc Alan Levin, McLean, Appellant pro se.

Kenneth W. Rosenberg, Tax Div. U.S. Dept. of Justice, Washington, DC, argued (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, and Kenneth L. Greene, Tax Div., U.S. Dept. of Justice, on brief), for appellee.

Before MURNAGHAN and HAMILTON, Circuit Judges, and KAUFMAN, Senior United States District Judge for the District of Maryland, sitting by designation.

OPINION

MURNAGHAN, Circuit Judge:

Here we are called upon to consider the interplay of federal gift tax and the federal estate tax.

Myrtle Levin Prince, while herself living, made in 1984 gifts of Atlanta Project Notes worth $20,000, as well as gifts of other property which made the annual gift tax exclusion for each donee1 unavailable with respect to the $20,000 gift. Nor was the spousal sharing of the gift

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