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ESTATE OF WATERS v. C.I.R.

No. 94-1731.

48 F.3d 838 (1995)

ESTATE OF James H. WATERS, Jr., Deceased; William Roger Waters and John B. McMillan, Co-Executors, Petitioners-Appellants, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 6, 1995.

Attorney(s) appearing for the Case

ARGUED: John Craig Dorsey, Manning, Fulton & Skinner, Raleigh, NC, for appellants. Sara S. Holderness, Tax Division, U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before RUSSELL and WILLIAMS, Circuit Judges, and CHAPMAN, Senior Circuit Judge.

Affirmed in part, reversed in part, and remanded by published opinion. Judge WILLIAMS wrote the opinion, in which Judge DONALD RUSSELL and Senior Judge CHAPMAN joined.

OPINION

WILLIAMS, Circuit Judge:

This appeal concerns the interplay between state divorce law and federal estate tax law. In particular, we study the significant effect of supplanting common law marital rights with deferred community property principles on federal estate tax liability...

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