ESTATE OF ASHMAN v. C.I.R.

No. 99-70280.

231 F.3d 541 (2000)

ESTATE OF Hilda ASHMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed October 26, 2000


Attorney(s) appearing for the Case

Steven R. Mather, Kajan Mather and Barish, Beverly Hills, California, for the appellant.

Carol Barthel, Tax Division Department of Justice, Washington, D.C., for the appellee.

Before: Diarmuid F. O'SCANNLAIN, Fernandez F. FERNANDEZ, and Johnnie B. RAWLINSON, Circuit Judges.


Argued and Submitted October 3, 2000 — Pasadena, California

FERNANDEZ, Circuit Judge:

The Estate of Hilda Ashman1 appeals the tax court's decision that the Commissioner of Internal Revenue properly held Ashman to the duty of consistency and, therefore, properly assessed a deficiency for Ashman's 1993 tax year. We affirm.

BACKGROUND

On or before December 19, 1990, Ashman received a distribution of $725,502...

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