concluding it was unnecessary to decide the question of proper appellate venue for a federal estate tax case
How later courts described this case
- concluding it was unnecessary to decide the question of proper appellate venue for a federal estate tax case
- concluding that appellate venue depends on residence of executor of estate
- concluding that appellate venue depends on domicile of decedent
- agreeing with Judge Gerber on appellate venue
Written by the judges who cited it.
The opinion
CHIECHI, J., dissenting: I join in Judge Parker’s dissent to the extent it addresses the QTIP issue. However, in light of the majority’s interpretation of section 2056(b)(7), I do not believe it necessary or appropriate to decide the venue issue that Judge Parker addresses in her dissent. Accordingly, I do not join Judge Parker’s dissent to the extent it considers that issue.