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ESTATE OF GIBBS v. U.S.

Nos. 97-5815, 98-5099.

161 F.3d 242 (1998)

ESTATE OF James C. GIBBS, Sr.; James C. Gibbs, Jr., Executor, Appellants in No. 98-5099, v. UNITED STATES of America, Appellant in No. 97-5815.

United States Court of Appeals, Third Circuit.

Decided December 1, 1998.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Thomas J. Sawyer (Argued), Annette M. Wietecha, U.S. Department of Justice, Tax Division, Washington, DC, for Appellant/Cross-Appellee.

Brian M.P. Monahan, Lauer & Monahan, Easton, PA, Joseph C. Hollywood (Argued), Easton, PA, for Appellees/Cross-Appellants Estate of James C. Gibbs, Sr. and James C. Gibbs, Jr., Executor.

Joseph L. Yannotti, Office of the Attorney General of New Jersey, Trenton, NJ, for Amicus Curiae-Appellees/Cross-Appellants Estate of James C. Gibbs, Sr. and James C. Gibbs, Jr., Executor.

Before: SLOVITER and COWEN, Circuit Judges, and POLLAK, District Judge.

OPINION OF THE COURT

COWEN, Circuit Judge.

James C. Gibbs, Jr. ("taxpayer"), executor of the estate of James C. Gibbs, Sr., initiated this action in the District Court for the District of New Jersey against the United States for a refund of estate taxes paid under the recapture tax provision of § 2032A of the Internal Revenue Code. The lawsuit turns on the resolution of a question of first impression: did taxpayer dispose "of any interest" in his family...

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