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ESTATE OF THOMPSON v. C.I.R.

No. 03-3173.

382 F.3d 367 (2004)

ESTATE OF Theodore THOMPSON, Deceased, Betsy T. Turner, Executrix, Appellant v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

September 1, 2004.

Attorney(s) appearing for the Case

Victor F. Keen, (Argued), Thomas W. Ostrander, Duane Morris LLP, Philadelphia, PA, for Appellant.

Michael J. Haungs, (Argued), Jonathan S. Cohen, United States Department of Justice, Tax Division, Washington, DC, for Appellee.

Before SCIRICA, Chief Judge, ROSENN and GREENBERG, Circuit Judges.

SCIRICA, Chief Judge.

This case involves the application of § 2036(a) of the Internal Revenue Code, 26 U.S.C. § 2036(a), to assets transferred inter vivos to family limited partnerships. Theodore R. Thompson transferred $2.8 million in securities and other assets to two family limited partnerships in exchange for pro-rata partnership interests. Upon his death, Thompson's estate filed a federal estate tax return which applied a forty percent discount to the...

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