Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ESTATE OF VIRGINIA A. BIGELOW, 

DECEASED, FRANKLIN T. BIGELOW,

JR., EXECUTOR, No. 05-75957 Petitioner-Appellant, v.  Tax Ct. No. 4066-

COMMISSIONER OF INTERNAL OPINION

REVENUE,

Respondent-Appellee.  Appeal from a Decision of the United States Tax Court

Argued and Submitted June 5, 2007—Pasadena, California

Filed September 14, 2007

Before: Sidney R. Thomas, Kim McLane Wardlaw, and Ronald M. Gould, Circuit Judges.

Opinion by Judge Gould

12375 12378 ESTATE OF BIGELOW v. CIR

COUNSEL

Franklin T. Bigelow, Jr., Klicka, Parrish & Bigelow, Pasa- dena, California, for appellant Estate of Virginia A. Bigelow.

Jonathon S. Cohen and Michael J. Haungs, United States Department of Justice, Tax Division, Washington D.C., for appellee Commissioner of Internal Revenue. ESTATE OF BIGELOW v. CIR 12379

OPINION

GOULD, Circuit Judge:

The Estate of Virginia A. Bigelow (“the Estate”) appeals the decision of the United States Tax Court upholding a defi- ciency in the Estate’s federal estate tax return…