1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 55 T.C.M.
  5. 55 T.C.M. 1004 (1988)
 

ESTATE OF KILLION v. COMMISSIONER

Docket No. 38967-84.

55 T.C.M. 1004 (1988)

T.C. Memo. 1988-244

Estate of Lillian DeLisle Killion, Deceased, James R. Killion, Executor v. Commissioner.

United States Tax Court.

Filed May 31, 1988.

Attorney(s) appearing for the Case

Harold D. Jones, 435 Main St., New Madrid, Mo., for the petitioner. Nancy W. Hale, for the respondent.

Memorandum Opinion

STERRETT, Chief Judge:*

By notice of deficiency dated October 9, 1984, respondent determined a deficiency of $567,073.00 in petitioner's Federal estate tax. After concessions, the issues for decision are: 1) whether petitioner may claim Special Use Values pursuant to section 2032A1 with respect to four tracts of farmland; and 2) whether petitioner must include in the decedent's...

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