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JANIS v. C.I.R.

Docket No. 04-4443-AG.

469 F.3d 256 (2006)

Carroll JANIS, Donna L. Seldin Janis, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: November 15, 2006.

Attorney(s) appearing for the Case

Brandon White, Foley Hoag, LLP, Boston, MA, for Petitioners-Appellants (John H. Henn, attorney, on the brief).

Francesca U. Tamami, Attorney, Department of Justice, Tax Division, Washington, D.C., for Respondent-Appellee (Eileen O'Connor, Assistant Attorney General, Jonathan S. Cohen, attorneys, on the brief).

Before POOLER, SOTOMAYOR, Circuit Judges, and KORMAN, District Judge.

KORMAN, District Judge.

Sidney Janis owned and operated a well-known art gallery in New York City. In 1988, he transferred ownership of the gallery to a trust, naming himself and his sons, Conrad and Carroll, trustees. Sidney Janis died a year later, leaving Conrad and Carroll with ownership of the gallery through the trust. This arrangement lasted until 1995, when the brothers terminated the trust and distributed its assets, including the gallery and its paintings...

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