1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 963 (1998)
 

ESTATE OF HUBBERD v. COMMISSIONER

Docket No. 1941-98.

76 T.C.M. 963 (1998)

T.C. Memo. 1998-428

Estate of Mary S. Hubberd, Deceased, John B. McNamara, Jr., and Clayborne L. Nettleship, Co-Independent Executors v. Commissioner.

United States Tax Court.

Filed December 7, 1998.

Attorney(s) appearing for the Case

Kevin P. Kennedy, for the petitioner.

Deborah H. Delgado, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on petitioner's Motion for Partial Summary Judgment. The issue for decision is whether a transfer made prior to the decedent's death, if deemed to be a voidable transfer, would be includable in the gross estate for purposes of the Federal estate tax.1 As explained in greater detail below, we shall deny...

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