1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 56 T.C.M.
  5. 56 T.C.M. 774 (1988)
 

ESTATE OF STREET v. COMMISSIONER

Docket No. 16594-86.

56 T.C.M. 774 (1988)

T.C. Memo. 1988-553

Estate of Gordon P. Street, Deceased, Gordon P. Street, Jr., Ruth L. Street, Frances S. Smith, and John P. Gaither, Co-Executors v. Commissioner.

United States Tax Court.

Filed December 6, 1988.

Attorney(s) appearing for the Case

John P. Gaither, S. Gale Graham, and Mark P. Kelly, 1100 American Natl. Bk. Bldg., Chattanooga, Tenn., for the petitioners. Vallie C. Brooks, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,877,077.75 in petitioner's Federal estate tax. After concessions, the issues for decision are (1) whether administration expenses and interest payable on Federal estate taxes, state inheritance taxes and deficiencies with respect to both should reduce the net value of the property interest passing to the surviving spouse that qualifies for the marital deduction and (2) whether...

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