1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 1703 (1991)
 

ESTATE OF LUCAS v. COMMISSIONER

Docket No. 32910-88.

61 T.C.M. 1703 (1991)

T.C. Memo. 1991-22

Estate of John H. Lucas, Jr., Deceased, The Merchants Bank of Kansas City, Personal Representative v. Commissioner.

United States Tax Court.

Filed January 22, 1991.

Attorney(s) appearing for the Case

Peter W. Brown, Ron R. Morgan and Robert P. Edler, 1200 Main St., Kansas City, Mo., for the petitioner. Robert J. Burbank and Richard A. Witkowski, for the respondent.

Memorandum Opinion

HALPERN, Judge:*

Respondent determined a deficiency in petitioner's Federal estate tax of $2,756,784. Petitioner concedes that the value of stocks and bonds held by John H. Lucas, Jr. (decedent), at death must be increased by $402,500 and the value of transferred assets included in decedent's estate under sections 2035(a),1 2036, 2037, and 2038 must be increased by $1,065,132. The...

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