1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 539 (1977)
 

ESTATE OF JOHNSON v. COMMISSIONER

Docket No. 1385-74.

36 T.C.M. 539 (1977)

T.C. Memo. 1977-123

Estate of Louis Johnson, Deceased, James Reeder Johnson, Executor v. Commissioner.

United States Tax Court.

Filed April 28, 1977.

Attorney(s) appearing for the Case

E.J. Ball, for the petitioner. Thomas J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:*

Respondent has determined a deficiency in estate tax of $147,672.09. Concessions having been made, the sole issue remaining for our decision is whether property passing under decedent's will to the Faye Johnson Trust qualifies for the marital deduction under section 2056.1

Findings of Fact

All of the facts have been stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases