LURIE v. C.I.R.

No. 04-3800.

425 F.3d 1021 (2005)

Ann LURIE, Executor of the estate of Robert H. Lurie, deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 30, 2005.


Attorney(s) appearing for the Case

Steven S. Brown, Daniel T. Hartnett (argued), Martin, Brown & Sullivan, Chicago, IL, Robert M. Levin, Carleen L. Schreder, Levin & Schreder, Chicago, IL, Sanuel B. Sterrett, Washington, DC, for Petitioner-Appellant.

Jonathan S. Cohen, Ellen P. Delsole (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before ROVNER, WOOD, and WILLIAMS, Circuit Judges.


WILLIAMS, Circuit Judge.

This case is an example of how the best laid plans of mice and men can often go awry. Prior to his passing, the decedent, Robert H. Lurie, planned for the bulk of his wealth to be excluded from federal estate taxes and passed through various trust instruments set up for the benefit of his wife and children. The Commissioner of Internal Revenue, however, determined that the trusts formed for the benefit...

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