POWELL v. C.I.R.

No. 08-9005.

581 F.3d 1267 (2009)

Pamela POWELL, as Personal Representative of the Estate of Sylvia Gore (Deceased), Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

September 11, 2009.


Attorney(s) appearing for the Case

Edith Moates, Norman, Oklahoma, for Petitioner-Appellant.

Patrick J. Urda, Attorney, Tax Division, United States Department of Justice (Nathan J. Hochman, Assistant Attorney General, and Richard Farber, Attorney, Tax Division, United States Department of Justice, with him on the brief), Washington, D.C., for Respondent-Appellee.

Before BRISCOE, HOLLOWAY, and MURPHY, Circuit Judges.


HOLLOWAY, Circuit Judge.

In this appeal, a taxpayer seeks the reversal of the Tax Court Judge's post-trial decision to adopt the Commissioner of Internal Revenue's computation of the taxpayer's estate tax deficiency rather than the taxpayer's own computation.

In late 2001, the Internal Revenue Service issued estate and gift tax notices of deficiency to the Estate of Silvia Gore, and the Estate soon filed petitions in the United States Tax Court challenging...

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