1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 831 (1986)
 

ESTATE OF TOMERLIN v. COMMISSIONER

Docket No. 704-83.

51 T.C.M. 831 (1986)

T.C. Memo. 1986-147

Estate of James O. Tomerlin, William R. Tomerlin, Executor v. Commissioner.

United States Tax Court.

Filed April 15, 1986.

Attorney(s) appearing for the Case

Douglas M. Edwards, for the petitioner. A. Chris Zimmerman, for the respondent.

Memorandum Opinion

STERRETT, Chief Judge:

By notice of deficiency dated October 6, 1982, respondent determined a deficiency of $138,346 in the Federal estate tax of the Estate of James O. Tomerlin. After concessions, the sole issue for our resolution is whether decedent possessed any incidents of ownership in a life insurance policy on decedent's life, thereby warranting the inclusion of the proceeds of said policy in decedent's gross estate pursuant 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