1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1389 (1982)
 

ESTATE OF WHITLOCK v. COMMISSIONER

Docket Nos. 6834-75, 11017-75.

43 T.C.M. 1389 (1982)

T.C. Memo. 1982-272

Estate of Lester J. Whitlock, the Florida National Bank and Trust Company at Miami and Ann H. Whitlock, Personal Representatives v. Commissioner. Estate of Mildred B. Whitlock, Deceased, John H. Finley, Executor v. Commissioner.

United States Tax Court.

Filed May 17, 1982.

Attorney(s) appearing for the Case

Lewis H. Cohen, 2016 Harrison St., Hollywood, Fla., for the petitioner in docket No. 6834-75. George H. DeCarion, 7900 Red Road, Miami, Fla., for the petitioner in docket No. 11017-75. David R. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies of $142,854.50 and $14,983 in the estate taxes of the Estate of Lester J. Whitlock and the Estate of Mildred B. Whitlock,1 respectively.

After concessions, the sole issue is whether Mildred B. Whitlock, one of the decedents herein, possessed a general power of appointment within the meaning of section 2041(a)(2)

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