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ESTATE OF WARREN v. C.I.R.

No. 91-4401.

981 F.2d 776 (1993)

ESTATE OF Dorothy J. WARREN, Deceased, River Oaks Trust Company and R. Clay Underwood, Co-Administrators with will annexed of the Estate of Dorothy J. Warren, Deceased, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 13, 1993.

Attorney(s) appearing for the Case

Thomas G. Gee, S. Stacy Eastland and Robert M. Weylandt, Baker & Botts, Houston, TX, for River Oaks Trust Co.

Teresa E. McLaughlin, Atty., Gary R. Allen, Chief, Nancy Morgan, Jonathan S. Cohen, Attys., Shirley D. Peterson, Asst. Atty. Gen., Dept. of Justice, Tax Div. Appellate Section and Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Washington, DC, for respondent-appellee.

Before REYNALDO G. GARZA, GARWOOD, and DUHÉ, Circuit Judges.

GARWOOD, Circuit Judge:

Petitioners-appellants, the estate of Dorothy J. Warren and its administrators (together, the Estate) appeal the judgment of the United States Tax Court essentially upholding the Internal Revenue Service's estate tax deficiency determination against the Estate. We reverse.

Facts and Proceedings Below

The deceased, Dorothy J. Warren (Warren), a Texas resident, was a wealthy divorcee with several children and grandchildren,...

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