1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 266 (1989)
 

ESTATE OF SPIEL v. COMMISSIONER

Docket No. 10740-88.

58 T.C.M. 266 (1989)

T.C. Memo. 1989-532

Estate of Marie Swift Spiel, Deceased, Robert E. Spiel, Jr., and Richard A. Moore, Jr., Co-Trustees v. Commissioner.

United States Tax Court.

Filed September 27, 1989.

Attorney(s) appearing for the Case

Kimball R. Anderson, Thomas B. Donovan, Crane C. Hauser, and Mary T. Alred, One First Natl. Plaza, Chicago, Ill., for the petitioners. Donna Hansberry, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This matter was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rules 180, 181 and 183.1 It is before the Court on petitioners' Motion for Partial Summary Judgment pursuant to Rule 121. Marie Swift Spiel (decedent) died on June 5, 1984. Decedent was a resident of Lake County, Illinois, at the time of her death. Petitioners are co-trustees...

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