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O'NEAL v. U.S.

No. 00-11663

258 F.3d 1265 (2001)

Elizabeth Paramore O'Neal, Estate of, deceased, Elizabeth O'Neal Shannon, Personal Representative, Emmet O'Neal, II, Personal Representative, Emmet O'Neal, III, Personal Representative, Plaintiffs, Counter-defendants, Appellants, versus UNITED STATES of America, Defendant, Counter-claimant, Appellee.

United States Court of Appeals, Eleventh Circuit.

DECIDED July 26, 2001

Attorney(s) appearing for the Case

Charles Fredrick Daniels, Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, AL, for Plaintiffs.

John A. Dudeck, Jr., Washington, DC, E.T. Brown, Jr., Roy J. Crawford, Birmingham, AL, for Defendant.

Before BLACK, RONEY and HILL, Circuit Judges.

HILL, Circuit Judge:

This estate tax claim for refund case presents an issue of first impression in this circuit.1 It also spotlights the distinct split among the circuits on this issue. Based upon our reading of Ithaca Trust Co. v. United States, 279 U.S. 151, 49 S.Ct. 291, 73 L.Ed. 647 (1929), we conclude that the value of the deduction claimed by the estate as a claim against the estate under Section...

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