[EstGift] Amicus Brief in Estate of Kimbell v U.S.

[Benjamin, Edward]

Heartiest congratulations, and deepest appreciation, to all involved!

Edward B. Benjamin, Jr.
Jones, Walker, Waechter,
   Poitevent, Carrere & Denegre, LLP
201 St. Charles Avenue, 51st Floor
New Orleans, LA  70170-5100
Ph:   504-582-8114
Fax:  504-589-8114
ebenjamin@joneswalker.com


-----Original Message-----
From: ed.koren@hklaw.com [mailto:ed.koren@hklaw.com] 
Sent: Wednesday, January 14, 2004 3:19 PM
To: EstGift@actec.org
Cc: ed.koren@hklaw.com
Subject: [EstGift] Amicus Brief in Estate of Kimbell v U.S.


As you know, during our Fall meeting, the Committee voted overwhelmingly
to file an Amicus Brief in Estate of Strangi.  This followed a similar
vote at the Summer meeting in St. Paul.  I appointed Mil Hatcher to
chair our Drafting Committee and asked him to be Lead Counsel for the
College, joined by Randy Harris, Jennifer McCall, Carol Harrington, and
me.  In addition, our President, Ron Aucutt, was a major participant,
helping to focus our arguments, as well as working with the Executive
Committee to obtain its unanimous approval authorizing us to file the
brief.
Late last month, we learned that the Fifth Circuit had decided to defer
any action in the Strangi case and focus upon what it perceived to be
the similar situation in Estate of Kimbell.  Accordingly, we concluded,
and Ron and the Executive Committee concurred, that we should request
leave to file an Amicus Brief in Kimbell, which was done this week.
I believe a copy of the Brief will soon be available on the College's
website, and I encourage each of you to read it.  It is an outstanding
set of arguments that could only have been made from the perspective of
the College.  You will note that we take no sides, but urge the Court to
focus upon the issues in a manner that will give guidance to all who
have relied on prior precedent in this area.  The Committee, the
College, and the profession all owe a great debt of gratitude to Mil
Hatcher, who was principal drafter of the Brief, and undertook this task
on a very short time frame after we learned of the Fifth Circuit's
action shortly before the holidays began.  I also wish to thank Randy,
Carol and Jennifer for their thoughts, suggestions and assistance on
this important project of the Estate and Gift Tax Committee.  
Finally, we also are indebted to Ron Aucutt, who took a very significant
role in the discussions and drafting of the Brief and, as noted above,
helped us to focus on the unique role that the College could play in
this process.  Those of you who have not been on the Committee for many
years may not recognize how seldom we get involved in this role, but
this is only the third Brief in the last decade that we have filed.
Having been an observer on the Committee when we filed in Wall, and then
Lead Counsel on the Hubert Brief, I can tell you that this Brief in
Kimbell raises the bar that even those efforts established, and a major
reason for that is that Ron participated to a far greater degree than
did his predecessors who were serving at the time of the earlier Briefs.
Again, I wish to thank everyone who participated in this effort, for
they have done the College and the Estate and Gift Tax Committee proud.

	


Edward F. Koren, Holland & Knight LLP, ekoren@hklaw.com
Ste 4100, 100 N. Ashley Dr., Tampa, FL  33602, (813)227-6655 
92 Lake Wire Dr.,Lakeland, FL  33815, (863) 499-5314




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