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ESTATE OF SPENCER v. C.I.R.

No. 93-1997.

43 F.3d 226 (1995)

ESTATE OF John D. SPENCER, Deceased; Ernestine W. Spencer, Executor; John D. Spencer, Trust A; Ernestine W. Spencer, Trust B; Ernestine W. Spencer, Trustee; Ernestine W. Spencer, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 5, 1995.

Attorney(s) appearing for the Case

Robert T. Pappas (argued and briefed), Jones, Troyan, Coco, Pappas & Perkins, Columbus, OH, for petitioners-appellants.

Ernest J. Brown (argued) and Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for respondent-appellee.

Before: MERRITT, Chief Judge; and GUY and NORRIS, Circuit Judges.

MERRITT, Chief Judge.

SUMMARY

In this estate tax case, Mrs. Ernestine W. Spencer, a surviving spouse who is also the executrix of her husband's estate, disagrees with the Internal Revenue Service and the Tax Court because they have disallowed $1.2 million in assets as a marital deduction from her husband's taxable estate. Internal Revenue Code § 2056(b)(7) provides for the deductibility of "qualified terminable interest property," or so-called "QTIP...

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