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PATTEN v. U.S.

No. 96-1846.

116 F.3d 1029 (1997)

Joy B. PATTEN, Administrator of the Estate of Marjory L. Blaney, deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 26, 1997.

Attorney(s) appearing for the Case

ARGUED: Kenneth W. Rosenberg, Tax Division, United States Department of Justice, Washington, DC, for Appellant. Gregory Lee Lyons, Moss & Rocovich, P.C., Roanoke, VA, for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Kenneth L. Greene, Robert P. Crouch, Jr., United States Attorney, Tax Division, United States Department of Justice, Washington, DC, for Appellant. E. Elizabeth Downs, Moss & Rocovich, P.C., Roanoke, VA, for Appellee.

Before HALL, WILKINS, and WILLIAMS, Circuit Judges.

Affirmed by published opinion. Judge WILLIAMS wrote the majority opinion, in which Judge WILKINS joined. Judge K.K. HALL wrote a dissenting opinion.

OPINION

WILLIAMS, Circuit Judge:

The United States (the Government) appeals from the district court's ruling in favor of Joy B. Patten, administrator of the estate of Marjory L. Blaney (Taxpayer). The district court concluded that the effective date of 26 U.S.C. § 2040(b)(2) (1994), did not expressly...

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