1. Home
  2. Browse Decisions
  3. T.C.
  4. 98 T.C.
  5. 98 T.C. 294 (1992)
 

ESTATE OF LA MERES v. COMMISSIONER

Docket No. 6909-88.

98 T.C. 294 (1992)

ESTATE OF EUGENE E. LA MERES, DECEASED, KATHY KOITHAN, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 23, 1992.

Attorney(s) appearing for the Case

William S. Huff, Charles A. Ramunno, Todd A. Fisher, and David R. Child, for petitioner.

Frederick J. Lockhart, Jr., for respondent.

RUWE, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $11,786,621, and additions to tax under section 6651(a)(1)1 in the amount of $3,718,725, and under section 6651(a)(2) in the amount of $618,326.

The issues for decision are: (1) Whether the split interest charitable provisions of the Eugene E. La Meres Revocable Trust, which were modified...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


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