SCOTT v. C.I.R.

No. 99-3216.

226 F.3d 871 (2000)

Mary E. SCOTT, Executor of the Estate of Lucille M. Horstmeier, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 8, 2000


Attorney(s) appearing for the Case

David E. Alms (argued), Park Ridge, IL, for Petitioner-Appellant.

Rachel I. Wollitzer (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before FLAUM, Chief Judge, and BAUER and WILLIAMS, Circuit Judges.


WILLIAMS, Circuit Judge.

The decedent, Lucille M. Horstmeier and petitioner Mary E. Scott lived together as a couple from 1974 to 1993. Throughout their relationship, Scott handled household maintenance and Horstmeier worked as a successful business owner, providing significant financial support to Scott. At issue in this appeal is the ownership of the Glenview, Illinois, home where the two lived but that Horstmeier alone purchased.

When Horstmeier died, Scott...

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