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ESTATE OF McMORRIS v. C.I.R.

No. 99-9031.

243 F.3d 1254 (2001)

ESTATE OF Evelyn M. McMORRIS, Deceased; Jerry D. McMorris, Personal Representative, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

March 20, 2001.

Attorney(s) appearing for the Case

Kevin L. Brown, Jones & Keller, P.C. (Edward T. Lyons, Jr., and M. Brian Cavanaugh, Jones & Keller, P.C.; John R. Wilson and Peter J. Perla, Steiner, Darling, Hutchinson & Wilson LLP, with him on the brief), Denver, Colorado, for the appellant.

John A. Dudeck, Jr. (Jonathan S. Cohen with him on the brief), Department of Justice, Tax Division, Washington, D.C., for the appellee.

Before BRISCOE, HOLLOWAY, and POLITZ, Circuit Judges.

BRISCOE, Circuit Judge.

The Estate of Evelyn M. McMorris appeals a tax court decision in favor of the Commissioner of Internal Revenue. The tax court held that the Commissioner properly considered an event occurring after the death of Evelyn McMorris in disallowing her estate's deduction pursuant to 26 U.S.C. § 2053(a)(3) for payment of federal and state income taxes owed at the time of her death. Exercising jurisdiction under 26 U.S.C. § 7482(a)(1), we...

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