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ESTATE OF ARTALL v. C.I.R.

No. 09-60092.

595 F.3d 605 (2010)

ESTATE OF Mary Roppolo ARTALL, Deceased, Jasper Artall, Co-executor, Betty-Jo Artall Vollenweider, Co-executor, and Ralph Artall, Co-executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 28, 2010.

Attorney(s) appearing for the Case

Donald A. Capretz (argued), Lawrence D. Huter, Donald A. Capretz, A Professional Corp., Lafayette, LA, for Petitioner-Appellant.

Christine Durney Mason (argued), Jonathan S. Cohen, Nathan J. Hochman, U.S. Dept. of Justice, Tax Div., App. Section, Clarissa C. Potter, IRS, Washington, DC, for CIR.

Before JONES, Chief Judge, and SMITH and DeMOSS, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

The Commissioner of Internal Revenue ("the IRS") disallowed a "qualified family-owned business interest" estate tax deduction to Mary Artall's estate. Upon petition, the Tax Court found for the IRS. We affirm.

I.

A. The Qualified Family-Owned Business Interest Deduction

This case turns on the interpretation of § 2057 of the Internal Revenue Code, 26 U.S.C. § 2057, which provides an estate...

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