Gallenstein v. United States

975 F.2d 286 (1992)

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Gallenstein v. United States

United States Court of Appeals for the Sixth Circuit
975 F.2d 286 (1992)

Facts

M. Lee Gallenstein (plaintiff) and her husband bought land in 1955. The Gallensteins paid for the land solely out of the husband’s earnings, and they held the land as joint tenants with a right of survivorship. Gallenstein’s husband died in 1987, by which point the land had substantially appreciated in value. Because of the right of survivorship, Gallenstein became the sole owner of the land. Shortly thereafter, Gallenstein sold a portion of the land at a price reflecting the substantial appreciation. The husband’s estate filed a tax return that did not include the full value of the land in his gross estate, and Gallenstein filed her personal tax return to be consistent with that of the estate. In particular, Gallenstein reported a gain on her sale of a portion of the land and paid tax on that gain to the Internal Revenue Service (IRS) (defendant). The husband’s estate then filed an amended return in which it included the full value of the land in the gross estate. Gallenstein accordingly filed an amended personal tax return to reflect that, consistent with the estate’s amended return, she had, in fact, not realized a taxable gain when she sold a portion of the land. Gallenstein then filed for a refund of the taxes she had previously paid to the IRS. The IRS denied the refund, arguing that the full value of the land could not be included in the husband’s gross estate. Gallenstein sued the IRS for the refund in district court and won. The IRS appealed.

Rule of Law

Issue

Holding and Reasoning (Suhrheinrich, J.)

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