1. Home
  2. Browse Decisions
  3. F.3d
  4. 124 F.3d
  5. 124 F.3d 699 (1997)
 

ESTATE OF MONROE v. C.I.R.

No. 95-60576.

124 F.3d 699 (1997)

ESTATE of Louise S. MONROE, Deceased, Robert J. Monroe, Provisional Administrator and Estate of J. Edgar Monroe, Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

October 9, 1997.

Attorney(s) appearing for the Case

Donald H. McDaniel, George Frazier, Michael E. Guarisco, Guarisco, Welier & Cordes, New Orleans, LA, for Petitioners-Appellants.

Gary R. Allen, Joan I. Oppenheimer, Jonathan S. Cohen, Loretta Argrett, Asst. Atty. Gen., U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Charles Casazza, Clerk, U.S. Tax Court, Washington, DC, Stuart L. Brown, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellee.

Before KING, JONES and DUHÉ, Circuit Judges.

EDITH H. JONES, Circuit Judge:

I. BACKGROUND

This case requires interpretation of § 2518(b) of the Internal Revenue Code and its accompanying regulations, which describe "qualified disclaimer" of benefits, a device commonly used for "post-mortem" estate and other tax planning. The disclaimants here were 29 legatees of the wife's will, all of whom were asked by her husband and did irrevocably disclaim the proffered bequests. Shortly afterward...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases