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ESTATE OF SHELFER v. C.I.R.

No. 94-5211.

86 F.3d 1045 (1996)

ESTATE OF Lucille P. SHELFER, Deceased, the Quincy State Bank, Personal Representative, Respondent, v. COMMISSIONER OF INTERNAL REVENUE, Petitioner.

United States Court of Appeals, Eleventh Circuit.

July 1, 1996.

Attorney(s) appearing for the Case

Gary R. Allen, Joan I. Oppenheimer, Loretta C. Argrett, Gilbert S. Rothenberg, Tax Division, Dept. of Justice, Washington, DC, for petitioner.

Thornton M. Henry, D. Culver Smith III, Jones, Foster, Johnston & Stubbs, P.A., West Palm Beach, FL, for respondent.

Before KRAVITCH, DUBINA and CARNES, Circuit Judges.

KRAVITCH, Circuit Judge:

The Commissioner of the Internal Revenue Service ("Commissioner") appeals the Tax Court's decision in favor of the estate of Lucille Shelfer. The court held that Lucille's estate was not liable for a tax deficiency assessed on the value of a trust from which she had received income during her lifetime. The estate of Lucille Shelfer's husband, Elbert, previously had taken a marital deduction for these trust assets, claiming that the trust met...

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