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ESTATE OF TENENBAUM v. C.I.R.

No. 95-1478.

112 F.3d 251 (1997)

ESTATE OF Doris Z. TENENBAUM, Deceased; Third National Bank in Nashville, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 29, 1997.

Attorney(s) appearing for the Case

John R. Jacobson (briefed) and James C. Gooch (argued and briefed), Bass, Berry & Sims, Nashville, TN for Petitioner-Appellant.

Gary R. Allen, Acting Chief (briefed), Jonathan S. Cohen, and Teresa T. Milton (argued), U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellee.

Before MARTIN, Chief Judge; SILER, Circuit Judge; HOOD, District Judge.

BOYCE F. MARTIN, Jr., Chief Judge.

This case is an appeal from a Tax Court decision upholding a federal estate tax assessment by the Commissioner of Internal Revenue against the Estate of Doris Z. Tenenbaum. Estate of Tenenbaum v. C.I.R., T.C. Memo.1995-48, 1995 WL 35338. The Tax Court held that Tennessee law requires the estate to reduce the amount of the elective share it reported for purposes of the marital deduction in order to reflect the extent to which...

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