Estate of Kalahasthi v. United States

Good Law

630 F. Supp. 2d 1120·2008 WL 4149823·102 A.F.T.R.2d (RIA) 5805·2 U.S. Tax Cas. (CCH) 60,565·2008 U.S. Dist. LEXIS 66794

United States District Court, Central District of CaliforniaJuly 7, 2008Case CV 07-05771 MMM (RCx)California11,939 words

Opinion

Morrow, J.

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

On September 5, 2007, the Estate of Prasanna Kalahasthi filed this action challenging the government’s refusal to tax Kalahasthi’s estate at the reduced rate set forth in 26 U.S.C. § 2201 (b)(2) and (c). Kalahasthi’s husband was a passenger on one of the airplanes that was hijacked on September 11, 2001 and crashed into the World Trade Center. Five weeks after his death, Kalahasthi took her own life. Plaintiff claims that Kalahasthi should be considered a “victim” of the September 11, 2001 terrorist attacks as defined in 26 U.S.C. § 692 (d)(4) and that it should be deemed eligible for reduced estate tax rates as a result. On May 9, 2008, plaintiff filed a motion for summary judgment. The government opposed the motion and filed a cross-motion on June 4, 2008. The question presented by both motions is whether Kalahasthi is properly considered a “victim” as that term is used in the statute. The facts relevant to this legal issue are undisputed.

I. FACTUAL BACKGROUND

A. Undisputed Facts

Pendyala Vamsikrishna and Kalahasthi were married on January 25, 1999. At some point thereafter, they moved to the United States. Vamsikrishna…

Sign in to read the full opinion

Create a free account to read the complete opinion text, citation history, and good-law status for this case.