1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 745 (1978)
 

ESTATE OF SMITH v. COMMISSIONER

Docket No. 829-76.

37 T.C.M. 745 (1978)

T.C. Memo. 1978-175

Estate of Doyle J. Smith, Deceased, Christine C. Smith and Doyle J. Smith, Jr., Co-Executors v. Commissioner.

United States Tax Court.

Filed May 10, 1978.

Attorney(s) appearing for the Case

Donald W. Pemberton, 2750 One Commerce Square, Memphis, Tenn., for petitioner. Wm. Robert Pope, Jr., for respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $26,868.00 in petitioner's Federal estate tax. The sole issue for decision is whether property passing to a testamentary trust qualifies for the marital deduction under section 2056.1

All of the facts have been stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.

Doyle...

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