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ESTATE OF SCHULER v. C.I.R.

No. 01-2109.

282 F.3d 575 (2002)

ESTATE OF Robert V. SCHULER, Deceased; Jay Schuler and Thomas Schuler, Co-Personal Representatives, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: March 7, 2002.

Attorney(s) appearing for the Case

Garry A. Pearson, argued, Grand Forks, ND (Alexander F. Reichert, Grand Forks, ND, on the brief), for appellants.

Karen D. Utiger, USDOJ, Tax Div., argued, Washington, DC (Thomas J. Clark, USDOJ, on the brief), for appellee.

Before LOKEN, HEANEY, and RILEY, Circuit Judges.

RILEY, Circuit Judge.

During 1994 and 1995, the decedent, Robert Schuler, transferred stock in two family-owned businesses to members of his brother's family. The Internal Revenue Service (IRS) determined the stock transfers were reciprocal cross-gifts and assessed a deficiency of $215,758 against the estate. The United States Tax Court1 upheld the deficiencies. We affirm the tax court's judgment.

I. BACKGROUND

A. Factual...

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