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ESTATE OF HUBERT v. C.I.R.

No. 94-8287.

63 F.3d 1083 (1995)

ESTATE OF Otis C. HUBERT, Deceased, C & S Soveran Trust Company (Georgia), N.A., a National Banking Association, Co-Executor, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 12, 1995.

Attorney(s) appearing for the Case

Loretta C. Argrett, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, DC, Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Washington, DC, Gary R. Allen, Joan I. Oppenheimer, Jonathan S. Cohen, Michael L. Paup, U.S. Dept. of Justice, Tax Div., Washington, DC, for appellant.

David DeCoursey Aughtry, David W. Siegel, Chamberlain, Hrdlicka, White, Williams & Martin, Atlanta, GA, for appellees.

Before DUBINA, Circuit Judge, RONEY and ESCHBACH, Senior Circuit Judges.

RONEY, Senior Circuit Judge:

On appeal by the Government in this estate tax case, we affirm the United States Tax Court holding that the marital and charitable deductions are to be reduced only by the portion of administration expenses allocated to principal and not by amounts allocated to income. Estate of Otis C. Hubert v. Commissioner of Internal Revenue, 101 T.C. 314, 1993 WL 414716 (1993). This holding brings us in conflict...

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