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ESTATE OF WHITTLE v. C.I.R.

Nos. 92-1512, 92-1513.

994 F.2d 379 (1993)

ESTATE OF Ruby Miller WHITTLE, Deceased, Citizens National Bank of Decatur, Trustee, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided May 19, 1993.

Attorney(s) appearing for the Case

Thomas Sly, Darrell A. Woolums (argued), Samuels, Miller, Schroeder, Jackson & Sly, Decatur, IL, for petitioner-appellee.

Abraham N.M. Shashy, Jr., I.R.S., Washington, DC, Gary R. Allen, Steven W. Parks (argued), Bruce R. Ellisen, James A. Bruton, Department of Justice, Tax Div., Appellate Section, Washington, DC, for respondent-appellant.

Before BAUER, Chief Judge, RIPPLE, Circuit Judge, and GRANT, Senior District Judge.

BAUER, Chief Judge.

Ruby and John Whittle were husband and wife, and virtually all of their assets were held in joint tenancy with a right of survivorship. When John died in 1981, his gross estate was approximately $3.2 million. After allowable deductions, the taxable estate totalled approximately $1.6 million. John's interest in assets held in joint tenancy automatically terminated at his death and transferred to Ruby as his sole survivor. The only assets not held...

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