1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 65 T.C.M.
  5. 65 T.C.M. 2956 (1993)
 

ESTATE OF KISLING v. COMMISSIONER

Docket No. 19743-91.

65 T.C.M. 2956 (1993)

T.C. Memo. 1993-262

Estate of Erma M. Kisling, Deceased, William L. Kisling, Jr., and John W. Kisling and Rosemary Kisling Doerr, Personal Representatives v. Commissioner.

United States Tax Court.

Filed June 15, 1993.

Attorney(s) appearing for the Case

John L. Sullivan, One Metropolitan Square, St. Louis, Mo., for the petitioner. James A. Kutten, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

This case is before us on petitioner's motion for summary judgment. The sole issue for decision is whether irrevocable fractional interests in the corpus of the decedent's revocable trust, created in favor of her three children within 3 years of her death, must be included in the gross estate under sections 2035(d)(2)1 and 2038(a)(1).

At the time the petition was filed, petitioner...

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