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ESTATE OF MAXWELL v. C.I.R.

No. 1233, Docket 92-4230.

3 F.3d 591 (1993)

ESTATE OF Lydia G. MAXWELL, deceased; First National Bank of Long Island; Victor C. McCuaig, Jr., Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 23, 1993.

Attorney(s) appearing for the Case

Charles G. Mills, Glen Cove, NY (James M. Marrin and Jed C. Albert, Payne, Wood & Littlejohn, of counsel), for petitioners-appellants.

Marion E.M. Erickson, Atty., Tax Div., Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen and Kenneth L. Greene, Attys., Tax Div., Dept. of Justice, of counsel), for respondent-appellee.

Before: ALTIMARI and WALKER, Circuit Judges, and LASKER, District Judge.

LASKER, Senior District Judge:

This appeal presents challenges to the tax court's interpretation of section 2036(a) of the Internal Revenue Code, relating to "Transfers with retained life estate." The petitioner, the Estate of Lydia G. Maxwell, contends that the tax court erred in holding that the transaction at issue (a) was a transfer with retained life estate within the meaning of 26 U.S.C. § 2036 and (b) was not a bona fide sale for adequate and full consideration...

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