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BROWN v. U.S.

No. 02-55254.

329 F.3d 664 (2003)

Betty R. BROWN; Michael J. Brown; Philip A. Melrose; Beryl Rae, as Co-Trustee of the Marital Trust Created under the will of Willet H. Brown; Raymond C. Sandler, as Co-Trustees of the Marital Trust Created Under the Will of Willet H. Brown, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 1, 2003.

Attorney(s) appearing for the Case

Charles L. Birke, Sandler and Rosen, LLP, Los Angeles, CA, for the plaintiffs-appellants.

Judith A. Hagley, Tax Division, Department of Justice, Washington, DC, for the defendant-appellee.

Before MESKILL, FERGUSON, and BERZON, Circuit Judges.

OPINION

BERZON, Circuit Judge:

The estate tax combines into one sad transaction the only two certainties in life. Upon death, a decedent's estate must pay a tax on property owned immediately prior to death, subject to certain adjustments. 26 U.S.C. § 2001 et seq.1

This appeal involves three of those adjustments. First, we must determine whether the Internal Revenue Service ("IRS") properly increased the estate...

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