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ESTATE OF McNAMEE v. COMMISSIONER

Docket No. 8789-91.

68 T.C.M. 86 (1994)

T.C. Memo. 1994-322

Estate of Carol M. McNamee, Deceased, Anthony C. Morici, Jr., Executor, and the Carol M. McNamee Trust Agreement, dated October 12, 1981, Anthony C. Morici, Jr., and Eileen McNamee, Trustees v. Commissioner.

United States Tax Court.

Filed July 14, 1994.

Attorney(s) appearing for the Case

David W. Hettig, 1755 Embarcadero Rd, Palo Alto, Calif., and Charles C. Marson, for the petitioner. Stephen R. Asmussen, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined an estate tax deficiency of $1,250,490 against the decedent Carol M. McNamee's estate. Primarily at issue is the constitutionality of a retroactively amended provision of section 2057, in respect of a claimed estate tax deduction based upon the estate's purchases of stock in an employer corporation and resale of the stock to that employer's Employee Stock Ownership Plan (ESOP), where the decedent...

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