1. Home
  2. Browse Decisions
  3. F.3d
  4. 288 F.3d
  5. 288 F.3d 342 (2002)
 

WALSHIRE v. U.S.

No. 01-2465.

288 F.3d 342 (2002)

Thomas J. WALSHIRE, Executor of the Estate of Edward M. Walshire; Everette R. Walshire, Executor of the Estate of Edward M. Walshire, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed May 1, 2002.

Attorney(s) appearing for the Case

Robert N. Downer, Iowa City, IA, argued, for appellant.

Regina S. Moriarty, U.S. Dept. of justice, Washington, DC, argued, for appellee.

Before WOLLMAN, Chief Judge, HANSEN, Circuit Judge, and BATTEY, District Judge.

HANSEN, Circuit Judge.

This case requires us to determine the validity of Treasury Regulation § 25.2518-3(b), which prevents the disclaimer of a remainder interest, while retaining a life estate, from being considered a qualified disclaimer under Internal Revenue Code § 2518, 26 U.S.C. § 2518. We hold that the regulation is valid and affirm the district court's3 judgment upholding the estate tax assessment based on the regulation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases