Estate of John T. Hedrick, Deceased Betsy Phillips, Special Administrator v. Commissioner Internal Revenue Service

30 F.3d 139 74 A.F.T.R.2d 94 -5795 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ESTATE OF John T. HEDRICK, deceased; Betsy Phillips, Special Administrator, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70785. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 3, 1994. Decided Aug. 5, 1994. 1 Before: BROWNING and FLETCHER, Circuit Judges, and FITZGERALD, * District Judge. 2 MEMORANDUM ** 3 Betsy Phillips, Administrator of the estate of decedent John T. Hedrick, appeals a decision of the tax court denying the estate a marital deduction under 26 U.S.C. Sec. 2056 . She argues that the court erroneously interpreted the Hedricks' Declaration of Trust (the "Declaration") to provide that once John Hedrick died, his wife did not have the power to revoke the trust with respect to his share of their community property held in trust. 4 We have jurisdiction under 26 U.S.C. Sec. 7482 (a)(1). We find that the…