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PATTERSON v. U.S.

No. 98-3648.

181 F.3d 927 (1999)

Carol S. PATTERSON; Commerce Bank, N.A., as Co-Executors for the Estate of Robert M. Patterson, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 8, 1999.

Attorney(s) appearing for the Case

Randy P. Scheer, Scott K. Martinsen, Blackwell & Sanders, Kansas City, MO, Richard H. Kuhlman, Blackwell & Peper, St. Louis, MO, Robert Penninger, Black-well & Sanders, Springfield, MO, for Appellants.

James Curt Bohling, U.S. Attorney's Office, Kansas City, MO, Carol E. Schultze, Jonathan S. Cohen, Marion E. Erickson, Alice L. Ronk, U.S. Dept. of Justice, Tax Division, Washington, DC, for Appellee.

Before BOWMAN, Chief Judge, ROSS and FAGG, Circuit Judges.

ROSS, Circuit Judge.

Carol S. Patterson and Commerce Bank, N.A., co-executors for the estate of Robert M. Patterson, appeal from a judgment of the district court upholding a decision of the Internal Revenue Service (IRS) disallowing a portion of a marital deduction. We reverse and remand.

On November 16, 1989, the decedent executed a will and a trust agreement. Article I of the will "direct[ed][the] Executor to pay out of the residue of [the] estate any and...

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