1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 1213 (1994)
 

ESTATE OF STREET v. COMMISSIONER

Docket No. 16594-86.

68 T.C.M. 1213 (1994)

T.C. Memo. 1994-568

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

United States Tax Court.

Filed November 21, 1994.

Attorney(s) appearing for the Case

Douglas E. Peck and John W. Murrey III, 1100 American Natl. Bk. Bldg., Chattanooga, Tenn., for the petitioner. Vallie C. Brooks, for the respondent.*

Supplemental Memorandum Opinion

TANNENWALD, Judge:

This case is again before us in respect of the elements to be taken into account in arriving at a decision after a remand by the Court of Appeals for the Sixth Circuit.

Initially, we were called upon to decide whether administration expenses and interest payable on Federal estate taxes, State inheritance taxes, and deficiencies with respect to both should reduce the value of the marital deduction...

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