1. Home
  2. Browse Decisions
  3. T.C.
  4. 64 T.C.
  5. 64 T.C. 308 (1975)
 

ESTATE OF MACKIE v. COMMISSIONER

Docket No. 2255-73.

64 T.C. 308 (1975)

ESTATE OF GEORGE C. MACKIE, DECEASED, KATHLEEN G. ROBINSON MACKIE, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 28, 1975.

Attorney(s) appearing for the Case

Robert R. Batt, Robert E. McQuiston, and I. Beverly Lake, Jr., for the petitioner.

Brian J. Seery and Edward I. Foster, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $269,289.51 in decedent's estate tax. The issue for decision is whether the estate is entitled to a deduction under section 20561 with respect to certain property which decedent's surviving spouse received under the terms of his will.

All of the facts are stipulated and are found accordingly. The stipulation of facts and agreed exhibits (except to...

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