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DIERINGER v. C.I.R.

No. 16-72640.

917 F.3d 1135 (2019)

Victoria E. DIERINGER, Deceased; Eugene Dieringer, Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed March 12, 2019.

Attorney(s) appearing for the Case

W. Michael Gillette (argued), Sara Kobak , and Marc K. Sellers , Schwabe Williamson & Wyatt, P.C., Portland, Oregon, for Petitioners-Appellants.

Douglas Campbell Rennie (argued), Jennifer M. Rubin , and Joan I. Oppenheiner , Attorneys; David A. Hubbert , Acting Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Respondent-Appellee.

Before: M. Margaret McKeown and Richard A. Paez, Circuit Judges, and Cynthia A. Bashant, District Judge.

OPINION

I.

In this estate tax case, the Internal Revenue Service Commissioner ("Commissioner") assessed a deficiency against the decedent's estate for overstating the amount of a charitable contribution. The estate executor and heir declared a large charitable deduction based on the value of estate property...

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