ESTATE OF Gordon B. McLENDON, Deceased; Gordon B. McLendon, Jr., Independent Executor, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
ESTATE OF Gordon B. McLENDON, Deceased, Donor; Gordon B. McLendon, Jr., Independent Executor, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
March 9, 1998.
March 9, 1998.
Attorney(s) appearing for the Case
Vester T. Hughes, Jr., Kathryn Gundy Henkel, Elizabeth R. Turner, Hughes & Luce, Dallas, TX, Anderson Wallace, Jr., Dallas, TX, for Petitioners-Appellants.
Bridget Maria Rowan, Loretta Argrett, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div., Washington, DC, David I. Pincus, Dept. of Justice, Tax Div., Washington, DC, Charles Casazza, Clerk, U.S. Tax Court, Washington, DC, Stuart L. Brown, Chief Counsel, IRS, Washington, DC, for Respondent-Appellee.
Before JOLLY, DUHÉ and PARKER, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
E. GRADY JOLLY, Circuit Judge:
The only question remaining in this appeal1 is whether Gordon B. McLendon was sufficiently close to death on March 5, 1986, to require him to depart from the actuarial tables published by the Commissioner of Internal Revenue (the "Commissioner") in valuing a remainder interest and related annuity. The Tax Court determined that he was, from which final decision McLendon's Estate appeals. We reverse.
...
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