ROSANO v. U.S.

No. 99-6299.

245 F.3d 212 (2001)

Robert ROSANO, as Executor of the Estate of Mary R. Rosano, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit. August Term, 2000.

Decided April 6, 2001.


Attorney(s) appearing for the Case

A. Lawrence Washburn, Jr., New York, N.Y., for Plaintiff-Appellant.

Marion E.M. Erickson, Tax Division, Department of Justice, Washington, D.C. (Paula M. Junghans, Acting Assistant Attorney General, Richard Farber, on the brief, Loretta E. Lynch, United States Attorney, Of Counsel), for Defendant-Appellee.

Before VAN GRAAFEILAND, JON O. NEWMAN & LEVAL, Circuit Judges.


VAN GRAAFEILAND, Senior Circuit Judge:

The parties do not dispute the facts, which are aptly summarized in the Report and Recommendation of Magistrate Judge Orenstein, which was adopted, with minor modifications, by Judge Seybert. Rosano v. United States, 67 F.Supp.2d 113 (E.D.N.Y.1999). This case concerns an attempt by the decedent, Mary Rosano, to decrease the amount of money in her taxable estate by making gifts...

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