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ESTATE OF MAGNIN v. C.I.R.

No. 96-70578.

184 F.3d 1074 (1999)

ESTATE OF Cyril I. MAGNIN, Deceased; Donald Isaac Magnin, Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 13, 1999.

Attorney(s) appearing for the Case

Jerome B. Falk, Jr., Stuart S. Lipton, Douglas A. Winthrop, Denise M. Riley, Howard, Rice Nemerovski, Canady, Falk & Rabkin, San Francisco, California, for the appellant.

Gilbert S. Rothenberg and Pamela C. Berry, United States Department of Justice, Washington, D.C., for the appellee.

Before: SCHROEDER and THOMAS, Circuit Judges, and MOSKOWITZ, District Judge.

SCHROEDER, Circuit Judge:

This tax appeal concerns the interpretation of Section 2036 of the Internal Revenue Code, which imposes an estate tax on the full value of property that a decedent transferred during his life while retaining a life interest. The section contains an exception for transfers for which the decedent had received full and adequate consideration. See 26 U.S.C. § 2036(a).

The major issue we must decide is how to measure whether...

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