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ESTATE OF GREEN v. U.S.

No. 93-3827.

68 F.3d 151 (1995)

ESTATE OF Jack GREEN, John F. Conway, Executor, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided October 31, 1995.

Attorney(s) appearing for the Case

Howard J. Freedman (briefed), and Louis B. Geneva (argued), Goodman, Weiss & Freedman, Cleveland, OH, for Plaintiff-Appellee.

Annette G. Butler, Asst. U.S. Attorney, Cleveland, OH, Jonathan S. Cohen (argued), Edward T. Perelmuter, Sara K. Knutson, and Gary R. Allen, Acting Chief (briefed), U.S. Department of Justice, Appellate Section, Tax Division, Washington, DC, for Defendant-Appellant.

Before: JONES, KRUPANSKY, and RYAN, Circuit Judges.

KRUPANSKY, J., delivered the opinion of the court, in which RYAN, J., joined. JONES, J. (pp. 154-55), delivered a separate dissenting opinion.

KRUPANSKY, Circuit Judge.

Plaintiff-Appellee, the Estate of Jack Green, challenged the ruling of the Internal Revenue Service ("IRS") that the reciprocal trust doctrine required that the property transferred in a trust created by Jack Green for the benefit of his granddaughter be included in his gross estate. The district...

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