FERMAN v. U.S.

No. 92-3482.

993 F.2d 485 (1993)

Bertha Paglin FERMAN, etc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied July 15, 1993.


Attorney(s) appearing for the Case

Paul O.H. Pigman, Jack M. Weiss, George C. Freeman, III, Dorothy H. Wimberly, Stone, Pigman, Walther, Wittmann & Hutchinson, New Orleans, LA, Irving Ferman, Washington, DC, for plaintiff-appellant.

David W. Hettig, Palo Alto, CA, Charles C. Marson, San Francisco, CA for amici-morici, et al.

Gary Allen, Chief, Teresa E. McLaughlin, Gilbert S. Rothenberg, Appellate Section, Tax Div., Justice Dept., Washington, DC, for defendant-appellee.

Before KING and EMILIO M. GARZA, Circuit Judges, and HALL, District Judge.


KING, Circuit Judge:

Bertha Paglin Ferman, acting in her capacity as executrix of the estate of Jules J. Paglin, brought this action against the United States to obtain a refund of $117,362.03 in federal estate taxes, plus interest and costs. Ferman asserts that an amendment to the Internal Revenue Code, which retroactively restricted the availability of an estate tax deduction for the sale of employer securities to an employee...

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