Marshall Naify Revocable Trust et al v. United States of America

Filing 32

ORDER. Signed by Judge Charles R. Breyer on August 5, 2010. (crblc2, COURT STAFF) (Filed on 8/6/2010)

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Marshall Naify Revocable Trust et al v. United States of America Doc. 32 1 2 3 4 5 6 7 8 9 10 United United States District Court For the Northern District of California 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA MARSHALL NAIFY REVOCABLE TRUST, Plaintiff, v. UNITED STATES OF AMERICA, Defendant. / No. C 09-01604 CRB ORDER FOR SUPPLEMENTAL BRIEFING The parties are ordered to file briefs not to exceed seven pages in response to the following proposition: Despite the fact that the Estate might have foreseen an audit as to Naify's 1999 California tax return, because no audit or investigation had been initiated at the time of death, and because Naify had made an estimated tax payment not reflecting the Mimosa transaction, there was therefore no claim on the estate at the time of death. See Treas. Reg. 20.2053-4 (providing for a deduction for "obligations . . . existing at the time of death"). The question therefore is not whether the claim was "ascertainable with reasonable certainty," id. 20-2053-1(b)(3), but rather whether there was a claim at all at the time of death. Dockets.Justia.com 1 2 3 4 5 6 7 8 9 10 United States District Court For the Northern District of California 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Both parties are to file briefs by August 16, 2010. IT IS SO ORDERED. Dated: August 5, 2010 CHARLES R. BREYER UNITED STATES DISTRICT JUDGE G:\CRBALL\2009\1604\Supplemental Briefing Order #2.wpd 2

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