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ESTATE OF JAMESON v. C.I.R.

No. 00-60489.

267 F.3d 366 (2001)

ESTATE OF Helen Bolton JAMESON, Deceased, Northern Trust Bank of Texas, N.A., Independent Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Revised October 12, 2001.

Attorney(s) appearing for the Case

Peter W. Porter (argued), Seaborn Stacy Eastland, Stephanie Loomis-Price, Baker Botts, Houston, TX, for Petitioners-Appellants.

Joan I. Oppenheimer (argued), Gilbert S. Rothenberg, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Richard W. Skillman, Chief Counsel, IRS, Claire Fallon, Acting Asst. Atty. Gen., U.S Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before EDITH H. JONES, DeMOSS and BENAVIDES, Circuit Judges.

EDITH H. JONES, Circuit Judge:

The Estate of Helen Jameson appeals following a Tax Court decision assessing a deficiency against it. The Estate argues that the Tax Court clearly erred in valuing assets of Johnco, Inc. ("Johnco"), a holding company that is part of the estate. It also raises a plausible but unsustainable constitutional challenge to the estate tax as applied in this case. As we agree that the court's valuations were in error, we vacate and remand for...

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