1. Home
  2. Browse Decisions
  3. T.C.
  4. 86 T.C.
  5. 86 T.C. 327 (1986)
 

ESTATE OF BRANDON v. COMMISSIONER

Docket No. 17539-83.

86 T.C. 327 (1986)

ESTATE OF GEORGE M. BRANDON, DECEASED, WILLARD C. BRANDON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 10, 1986.

Attorney(s) appearing for the Case

Richard A. Williams, for the petitioner.

James W. Lessis, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in Federal estate tax against the Estate of George M. Brandon, deceased, in the amount of $33,560, and an addition to tax of $8,390.

After concessions, the principal issue remaining for our decision is whether an amount paid to a decedent's surviving spouse pursuant to a settlement of her claim to a share of her late husband's estate is deductible from the decedent...

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