1. Home
  2. Browse Decisions
  3. F.3d
  4. 16 F.3d
  5. 16 F.3d 462 (1994)
 

ESTATE OF HUNTINGTON v. C.I.R.

No. 93-1602.

16 F.3d 462 (1994)

ESTATE OF Elizabeth G. HUNTINGTON, Deceased, Nancy H. Brunson, Administratrix, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided February 23, 1994.

Rehearing Denied March 17, 1994.

Attorney(s) appearing for the Case

Michael E. Chubrich, Portsmouth, NH, for appellant.

Annette M. Wietecha, with whom Gary R. Allen, Ann B. Durney, and Michael L. Paup, Acting Assistant Attorney General, Washington, DC, were on brief for appellee.

Before SELYA, Circuit Judge, COFFIN, Senior Circuit Judge, and CYR, Circuit Judge.

COFFIN, Senior Circuit Judge.

Charles and Myles Huntington claim that their stepmother, the decedent, promised as part of a reciprocal will agreement with their father that she would devise her estate in equal shares to them and their stepsister. Decedent died intestate, leaving the sons without an inheritance. Their claim against her estate ultimately led to a $425,000 settlement. The question posed by this appeal is whether the estate may deduct the settlement amount...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases