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ESTATE OF SIMPLOT v. C.I.R.

No. 00-70013.

249 F.3d 1191 (2001)

ESTATE OF Richard R. SIMPLOT, Deceased, John Edward Simplot, Personal Representative, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 14, 2001.

Attorney(s) appearing for the Case

Sheldon I. Fink, Sonnenschein Nath & Rosenthal, Chicago, Illinois and D. John Thornton and Gregory A. Byron, Thornton Byron, LLP, Boise, Idaho, for the petitioner-appellant.

Paula Speck, Department of Justice, Washington, D.C., for the respondent-appellee.

Before: PROCTER HUG, Jr., JOHN T. NOONAN, and WILLIAM A. FLETCHER, Circuit Judges.

Argued and Submitted February 14, 2001 — San Francisco, California.

OPINION

NOONAN, Circuit Judge:

The Estate of Richard R. Simplot (the Estate) appeals the judgment of the Tax Court determining an estate tax deficiency of $2,162,052. We hold that the Tax Court erroneously attributed a premium to minority voting stock in the J.R. Simplot Co. (Simplot). Accordingly, we reverse the judgment of the Tax Court and remand.

BACKGROUND AND...

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