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SUCCESSION OF McCORD v. C.I.R.

No. 03-60700.

461 F.3d 614 (2006)

SUCCESSION OF Charles T. McCORD, Jr., Deceased, Charles T. McCord III and Michael S. McCord, Executors; Mary S. McCord, Donor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 22, 2006.

Attorney(s) appearing for the Case

John W. Porter (argued), Stephanie Loomis-Price, Baker Botts, Houston, TX, for Petitioners-Appellants.

Thomas James Sawyer (argued), Jonathan S. Cohen, Tax Div. App. Section, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Robert R. Di Trolio, U.S. Tax Court, B. John Williams, Jr., Donald L. Korb, Chief Counsel, IRS, Washington DC, for CIR.

Before GARWOOD, WIENER, and DeMOSS, Circuit Judges.

WIENER, Circuit Judge:

This is an appeal from an adverse opinion and judgment of an 8-judge majority (the "Majority") of a splintered United States Tax Court.1 The Petitioners-Appellants (the "Taxpayers")2 seek reversal of the Majority's holdings, which the Taxpayers accurately characterize as:

(1) The aggregate fair market value of the Taxpayers' donated interests in a family limited partnership,...

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