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QUARTY v. U.S.

No. 97-16942.

170 F.3d 961 (1999)

John M. QUARTY, Personal representative of the Estate of Angele C. Quarty; Elizabeth B. Cherne, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 30, 1999.

Attorney(s) appearing for the Case

Robert J. Rosepink, Rosepink & Estes, Scottsdale, Arizona, for the plaintiffs-appellants.

John A. Dudeck, Jr., Tax Division, United States Department of Justice, Washington, D.C., for the defendant-appellee.

Daniel J. Popeo, Washington Legal Foundation, Washington, D.C., and Joseph E. Schmitz, Patton Boggs, Washington, D.C., for amici curiae in support of appellants Allied Educational Foundation, Washington Legal Foundation, U.S. Senators Sam Brownback, Dan Coats, Paul D. Coverdell, Larry E. Craig, Rod Grams, Kay Bailey Hutchison, Connie Mack, John McCain, Olympia J. Snowe, and U.S. Representatives Dick Armey, Bob Barr, Gerald B.H. Solomon.

Before: FLETCHER and TASHIMA, Circuit Judges, and BRYAN, District Judge.

TASHIMA, Circuit Judge:

Section 13208 of the Omnibus Budget Reconciliation Act of 1993 ("Section 13208" of "OBRA 1993"), Pub.L. No. 103-66, 107 Stat. 312, 469 (1993), set the maximum federal estate and gift tax rates at 53 % and 55 %. Section 13208 was enacted on August 10, 1993, and provided that these rates apply to the estates of decedents dying and gifts made after December 31, 1992. See id. This case presents the question of whether the application of...

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