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ESTATE OF COSTANZA v. C.I.R.

No. 01-2207.

320 F.3d 595 (2003)

ESTATE OF Duilio COSTANZA, deceased; Michael Costanza, Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: February 19, 2003.

Attorney(s) appearing for the Case

Charles L. McKelvie (briefed), Rita A. Baird (briefed), Dold, Spath, McKelvie & DeLuca, P.C., Troy, MI, for Appellants.

Richard Farber (briefed), Teresa T. Milton (briefed), Robert J. Branman, United States Department of Justice, Appellate Section Tax Division, Washington, DC, for Appellee.

Before GILMAN and GIBBONS, Circuit Judges; POLSTER, District Judge.

OPINION

GILMAN, Circuit Judge.

Duilio Costanza owned two parcels of real estate in Flint, Michigan, on one of which he operated a restaurant. In 1992, he decided to retire and move from Flint to his native Italy. After seeking advice from his attorney, he sold the properties and restaurant to his son, Michael Costanza, in exchange for a self-cancelling installment note (SCIN) that was fully secured by a mortgage...

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