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ESTATE OF CAVENAUGH v. C.I.R.

No. 93-5594.

51 F.3d 597 (1995)

ESTATE OF Herbert R. CAVENAUGH, Deceased, William Monroe Kerr, Independent Administrator, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 10, 1995.

Attorney(s) appearing for the Case

William M. Kerr, A.M. Nunley, III, Kerr, Fitz-Gerald & Kerr, Midland, TX, for appellant.

Claude R. Wilson, Jr., Wilson, White & Copeland, Dallas, TX, for amicus curiae Estate of Alto B. Cervin, et al.

Mary Frances Clark, Jonathan S. Cohen, Gary R. Allen, Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, David L. Jordan, Acting Chief Counsel, IRS, Washington, DC, for appellee.

Before JONES and DeMOSS, Circuit Judges, and TRIMBLE, District Judge.

EDITH H. JONES, Circuit Judge:

The Estate of Herbert Cavenaugh invested considerable intellectual and creative resources to minimize its tax liability. It excluded the value of property Herbert received upon the death of his first wife Mary Jane because of the technical possibility that he might not be entitled to all of the income from the property, and it excluded half of the life insurance proceeds paid on his death to...

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