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ESTATE OF ARMSTRONG v. U.S.

No. 01-1305.

277 F.3d 490 (2002)

ESTATE OF Frank ARMSTRONG, Jr., Frank Armstrong, III, Executor; Frank Armstrong, Jr., Trust For Benefit of Frank Armstrong, Jr., Frank Armstrong, III, Trustee, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 15, 2002.

Attorney(s) appearing for the Case

ARGUED: Stephen L. Pettler, Jr., HARRISON & JOHNSTON, Winchester, Virginia, for Appellants.

Joan Iris Oppenheimer, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

ON BRIEF: Aubrey J. Owen, OWEN & TRUBAN, P.L.C., Winchester, Virginia, for Appellants.

Claire Fallon, Acting Assistant Attorney General, Richard Farber, Ruth E. Plagenhoef, United States Attorney, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: WILKINSON, Chief Judge, MOTZ, Circuit Judge, and MALCOM J. HOWARD, United States District Judge for the Eastern District of North Carolina, sitting by designation.

Affirmed by published opinion. Judge MOTZ wrote the opinion, in which Chief Judge WILKINSON and Judge HOWARD joined.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge.

At the age of 91, Frank Armstrong, Jr. gave very substantial gifts of stock to his four children and, primarily through a trust he created, paid millions of dollars in gift taxes on those gifts. Armstrong died less than three years later, triggering estate taxes on those gift taxes. In addition...

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