1. Home
  2. Browse Decisions
  3. T.C.
  4. 98 T.C.
  5. 98 T.C. 594 (1992)
 

ESTATE OF MAXWELL v. COMMISSIONER

Docket No. 11568-90.

98 T.C. 594 (1992)

ESTATE OF LYDIA G. MAXWELL, DECEASED, THE FIRST NATIONAL BANK OF LONG ISLAND AND VICTOR C. McCUAIG, JR., EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1992.

Attorney(s) appearing for the Case

James M. Marrin and Jed C. Albert, for petitioner.

Diane R. Mirabito, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in estate tax against the estate of Lydia G. Maxwell (decedent) in the amount of $141,991. Decedent was born on June 2, 1902, and resided in Old Brookville, New York, at the time of her death on July 30, 1986. At the time the petition was filed, First National Bank of Long Island had its legal address in Woodbury, New York, and Victor C. McCuaig, Jr., had his legal address in Glen Cove...

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