(DOWNLOAD) "Mahoney v. United States" by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Mahoney v. United States
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 16, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
Defendant United States of America appeals the district court judgment granting a refund of estate taxes to plaintiff Daniel J. Mahoney Jr., executor of the estate of James M. Cox Jr. ("estate"). The district court ordered the refund based on its determination that James M. Cox Jr., the decedent, had not "made a transfer" under I.R.C. Γ§ 2036(a)(1982) when he paid consideration to his father in conjunction with the fathers transfer of stock into a trust naming the decedent as life beneficiary. Mahoney v. United States, 628 F. Supp. 273 (S.D. Ohio 1985). The government argues on appeal, and we agree, that the district court erred in inrterpreting the term "transfer" in section 2036(a). Accordingly, we reverse.
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