ESTATE OF CASEY v. COMMISSIONER

Docket No. 3214-88.

58 T.C.M. 176 (1989)

T.C. Memo. 1989-511

Estate of Olive D. Casey, Deceased, Carlton D. Casey, C. Lewis Casey and Robert T. Casey, Co-Executors v. Commissioner.

United States Tax Court.

Filed September 21, 1989.


Attorney(s) appearing for the Case

John E. Donaldson, 112 Crownpoint Rd., Williamsburg, Va., for the petitioners. John C. McDougal, for the respondent.


Memorandum Opinion

KÖRNER, Judge:*

Respondent determined a deficiency of $56,532.51 in Federal estate tax due from the Estate of Olive D. Casey. After concessions, the sole issue for decision is whether decedent's son, acting pursuant to a power of attorney, was authorized to make $146,360 in gifts to decedent's three children and seven trusts established for the benefit of her grandchildren.

This case was submitted...

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