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ESTATE OF BIGELOW v. C.I.R.

No. 05-75957.

503 F.3d 955 (2007)

ESTATE OF Virginia A. BIGELOW, Deceased, Franklin T. Bigelow, Jr., Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed September 14, 2007.

Attorney(s) appearing for the Case

Franklin T. Bigelow, Jr., Klicka, Parrish & Bigelow, Pasadena, CA, for appellant Estate of Virginia A. Bigelow.

Jonathon S. Cohen and Michael J. Haungs, United States Department of Justice, Tax Division, Washington DC, for appellee Commissioner of Internal Revenue.

Before: SIDNEY R. THOMAS, KIM McLANE WARDLAW, and RONALD M. GOULD, Circuit Judges.

GOULD, Circuit Judge:

The Estate of Virginia A. Bigelow ("the Estate") appeals the decision of the United States Tax Court upholding a deficiency in the Estate's federal estate tax return imposed by appellee Commissioner of Internal Revenue ("the Commissioner"). We consider the applicability of § 2036(a) of the Internal Revenue Code, 26 U.S.C. § 2036(a), which recaptures in a decedent's gross estate the value of certain assets transferred inter vivos...

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