McKEON v. U.S.

No. 97-16103.

151 F.3d 1201 (1998)

Edward McKEON, Trustee of the McKeon Family Trust, Scott McKeon, Trustee of the Marguerite McKeon Trust, Ross McKeon, Trustee of the Marguerite McKeon Trust, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 5, 1998.


Attorney(s) appearing for the Case

Harry J. Kaplan, San Jose, California, for the plaintiffs-appellants.

Robert W. Metzler, United States Department of Justice, Tax Division, Washington, D.C., for the defendant-appellee.

Before: CHOY, PREGERSON, and BOOCHEVER, Circuit Judges.


CHOY, Circuit Judge:

Introduction

Plaintiffs-Appellants, members of the McKeon Family ("Estate"), appeal in this tax action the grant of summary judgment in favor of Defendant-Appellee United States of America ("Government"). The district court found that the Estate had overstated its marital deduction under I.R.C. § 2056.

We REVERSE.

Factual and Procedural Background

Marguerite B. McKeon ("decedent") died on April 27, 1994...

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