No. 03-72240.

394 F.3d 1294 (2005)

Ralph H. DAVIS; Evelyn Davis, Personal Representative, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted December 10, 2004.

Attorney(s) appearing for the Case

Richard S. Calone, Jason W. Harrel, Richard S. Calone, LLP, Stockton, CA, for the petitioner-appellant.

Eileen J. O'Connor, Assistant Attorney General, Jonathan S. Cohen, Karen D. Utiger, Tax Division, Department of Justice, for the respondent-appellee.

Before: FARRIS, D.W. NELSON, and GOULD, Circuit Judges.

GOULD, Circuit Judge.

Petitioner Evelyn L. Davis, the personal representative of the estate of her late husband, Ralph H. Davis, appeals a Tax Court decision upholding the determination of a deficiency in the taxes paid on the Davis estate. Mrs. Davis claims that the terms of an amended trust included in the Davis estate give her an unrestricted right to all of the trust income for life, and that her interest in the trust income qualifies for a marital deduction pursuant...

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