1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 1137 (1982)
 

ESTATE OF REID v. COMMISSIONER

Docket No. 9215-76.

44 T.C.M. 1137 (1982)

T.C. Memo. 1982-532

Estate of Ruth T. Reid, Deceased, Walter D. Reid, Independent Executor v. Commissioner.

United States Tax Court.

Filed September 16, 1982.

Attorney(s) appearing for the Case

Robert C. Johnson, Jr., for the petitioner. Helen T. Repsis, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

GOFFE, Judge:

On February 15, 1979, we filed our Findings of Fact and Opinion ([Dec. 35,883] 71 T.C. 816) in which we held that neither petitioner nor her guardian, at time of decedent's death, possessed the right to appoint decedent as successor trustee of a trust created by her and, therefore, that none of the trust property was includible in decedent's estate under section...

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