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ESTATE OF TIMKEN v. U.S.

No. 09-3650.

601 F.3d 431 (2010)

ESTATE OF Louise Blyth TIMKEN, (Deceased), et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 2, 2010.

Attorney(s) appearing for the Case

ARGUED: Matthew Yackshaw, Day Ketterer Ltd., Canton, Ohio, for Appellants. Joan I. Oppenheimer, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Matthew Yackshaw, Day Ketterer Ltd., Canton, Ohio, for Appellants. Joan I. Oppenheimer, Richard Farber, United States Department of Justice, Washington, DC, for Appellee.

Before: SILER and ROGERS, Circuit Judges; BELL, District Judge.

OPINION

ROGERS, Circuit Judge.

The Estate of Louise Blyth Timken appeals the district court's decision on cross-motions for summary judgment that transfers from a Timken Estate trust do not fall within the statutory grandfathering exemption to the generation-skipping transfer tax (GST tax). The district court correctly held, however, that the grandfathering exemption is ambiguous as applied to this case, that the...

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