1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 1240 (1981)
 

ESTATE OF LEVIN v. COMMISSIONER

Docket No. 7497-79.

41 T.C.M. 1240 (1981)

T.C. Memo. 1981-170

Estate of Evelyn B. Levin, Irving M. Levin, Executor v. Commissioner.

United States Tax Court.

Filed April 9, 1981.

Attorney(s) appearing for the Case

Arthur M. Lippman, 4760 Prudential Tower, Boston, Mass., for the petitioner. James A. Boyce, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $57,086.64 in petitioner's Federal estate taxes. The issues to be decided are (1) whether a testamentary disposition benefiting the decedent's spouse qualifies for the marital deduction under section 20561 and (2) whether a half interest in securities brought into the marriage by the decedent or bought with the sale proceeds from...

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