1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 1076 (1998)
 

ESTATE OF MILLIKIN v. COMMISSIONER

Docket No. 9928-93.

76 T.C.M. 1076 (1998)

T.C. Memo. 1998-456

Estate of Marguerite S. Millikin, Deceased, Quentin Alexander, Executor, and Severance A. Millikin Trust B, Society National Bank, f/k/a Ameritrust Company, Trustee v. Commissioner.

United States Tax Court.

Filed December 29, 1998.

Attorney(s) appearing for the Case

Robert E. Glaser, Cleveland, Ohio, for the petitioner. Dennis G. Driscoll, for the Respondent.

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that the Estate of Marguerite S. Millikin (the estate) has an estate tax deficiency of $682,367 and that the Severance A. Millikin Trust B (Trust B) is liable for a generation-skipping transfer tax of $67,529. As then required by Estate of Park v. Commissioner, supra, we applied Ohio law to decide whether petitioners1 could...

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