BRANTINGHAM v. UNITED STATES

No. 80-1022.

631 F.2d 542 (1980)

John C. BRANTINGHAM, Executor of the Estate of Beatrice F. Brantingham, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 8, 1980.


Attorney(s) appearing for the Case

Lee Johnson, Minneapolis, Minn., for plaintiff-appellant.

Aaron P. Rosenfeld, Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before FAIRCHILD, Chief Circuit Judge, PELL, Circuit Judge, and CAMPBELL, Senior District Judge.


WILLIAM J. CAMPBELL, Senior District Judge.

The issue in this case is whether the Commissioner of Internal Revenue erroneously included a life estate in the amount of $294,577. in determining gross estate of Beatrice F. Brantingham upon her death.

C. Alan Brantingham died testate on March 25, 1954 in the State of Massachusetts. He was a resident of Massachusetts at that time, and his will was probated there. The will, which had been drawn seventeen years prior...

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