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RIPLEY v. C.I.R.

No. 96-1173.

103 F.3d 332 (1996)

Walter R. RIPLEY, Donee-Transferee of Mildred M. Ripley, Donor; Melynda H. Ripley, Donee-Transferee of Mildred M. Ripley, Donor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 18, 1996.

Attorney(s) appearing for the Case

ARGUED: G. Nelson Mackey, Jr., Brumberg, Mackey & Wall, P.L.C., Roanoke, VA, for Appellants. David English Carmack, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Rhona Levine, Brumberg, Mackey & Wall, P.L.C., Roanoke, VA, for Appellants. Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Regina S. Moriarty, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before RUSSELL, ERVIN, and WILKINS, Circuit Judges.

Reversed by published opinion. Judge WILKINS wrote the opinion, in which Judge RUSSELL and Judge ERVIN joined.

OPINION

WILKINS, Circuit Judge:

Walter R. and Melynda H. Ripley (the Ripleys) appeal a decision of the tax court holding them responsible for gift tax in the amount of $93,300 pursuant to 26 U.S.C.A. § 6901(a)(1)(A)(iii) (West 1989). See Ripley v. Commissioner, 105 T.C. 358, 1995 WL 655347 (1995...

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