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ESTATE OF McCLATCHY v. C.I.R.

No. 97-70128.

147 F.3d 1089 (1998)

ESTATE OF Charles K. McCLATCHY; William K. Coblentz and James McClatchy, personal representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 26, 1998.

Attorney(s) appearing for the Case

Jonathan R. Bass, Keith Evans-Orville, Coblentz, Patch, Duffy & Bass, LLP, San Francisco, California, for petitioners-appellants.

Bruce R. Ellisen, Thomas V.M. Linguanti, Department of Justice, Tax Division, Washington, DC, for respondent-appellee.

Before: D.W. NELSON and TASHIMA, Circuit Judges, and ZILLY, District Judge.

Opinion by Judge TASHIMA; Dissent by Judge D.W. NELSON.

TASHIMA, Circuit Judge:

Appellants (collectively, the "estate") appeal the Tax Court's determination of a $1,719,411 deficiency in estate tax due from the estate. The estate contends that the Tax Court incorrectly held that stock owned by the decedent, Charles K. McClatchy ("McClatchy" or "decedent"), should be valued without regard to federal securities law restrictions on marketability that applied...

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