1. Home
  2. Browse Decisions
  3. T.C.
  4. 101 T.C.
  5. 101 T.C. 276 (1993)
 

ESTATE OF RATLIFF v. COMMISSIONER

Docket No. 16017-91.

101 T.C. 276 (1993)

ESTATE OF HARRY W. RATLIFF, DECEASED, THE FIRST NATIONAL BANK AND TRUST COMPANY, VINITA, OKLAHOMA, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1993.

Attorney(s) appearing for the Case

Thomas J. McGeady and John J. McQueen, for petitioner.

Edith F. Moates, for respondent.

OPINION

TANNENWALD, Judge:

This case is before us on petitioner's motion for summary judgment. The issue is whether respondent is entitled, under section 446,1 to allocate certain payments, designated to be applied to principal by agreement between the debtor and petitioner's decedent as creditor, to interest income during each of the taxable years of the decedent ending December 31, 1986, through December 31, 1988. If...

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