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ESTATE OF KORBY v. C.I.R.

Nos. 06-1201, 06-1203.

471 F.3d 848 (2006)

ESTATE OF Edna KORBY, deceased; Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust; Estate of Edna Korby, deceased, Transferor; Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust, Transferee, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Estate of Austin Korby, deceased; Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust; Estate of Austin Korby, deceased, Transferor; Austin Korby, Jr., Trustee of the Austin and Edna Korby Living Trust, Transferee, Appellants, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: December 8, 2006.

Attorney(s) appearing for the Case

James A. Beitz, argued, David W. Johnson, Hagerty & Johnson, Minneapolis, MN, for appellants.

Jonathan S. Cohen, Michael J. Haungs, argued, Eileen J. O'Connor, John A. Nolet, U.S. Dept. of Justice, Tax Division, Washington, DC, for appellee.

Before ARNOLD, BYE, and MELLOY, Circuit Judges.

BYE, Circuit Judge.

The estates of Edna and Austin Korby, along with the trustee of the Edna and Austin Korby Living Trust (collectively the Korbys), appeal the tax court's1 decisions finding estate tax due from both estates under 26 U.S.C. § 2036 on the grounds the Korbys retained the right to income from property they transferred to a family limited partnership prior to their deaths, and...

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