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ESTATE OF STREET v. C.I.R.

No. 97-60544.

152 F.3d 482 (1998)

William G. STREET, Estate of, Deceased, Anne Street Skipper, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 3, 1998.

Attorney(s) appearing for the Case

Emily A. Parker, D'Ana Howard Mikeska, Thompson & Knight, Dallas, TX, for Petitioner-Appellant.

Anthony T. Sheehan, Jonathan S. Cohen, Loretta Argrett, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div., Appellate Section, Charles Casazza, Clerk, U.S. Tax Court, Stuart L. Brown, Chief Counsel, IRS, Washington, DC, for Respondent-Appellee.

Before JOLLY, SMITH and BARKSDALE, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

The only question raised by this appeal is whether the entire amount of a community property insurance policy made payable to a decedent's estate must be included in his gross estate for federal tax purposes if it is determined, under Texas law, that the designation of beneficiary was not made in fraud of the decedent's spouse. Both the Commissioner of Internal Revenue and the Tax Court answered this provocative question in the affirmative...

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