1. Home
  2. Browse Decisions
  3. T.C.
  4. 110 T.C.
  5. 110 T.C. 393 (1998)
 

ESTATE OF WALSH v. COMMISSIONER

Docket No. 15150-97.

110 T.C. 393 (1998)

ESTATE OF DOROTHY M. WALSH, DECEASED, CHARLES E. WALSH, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1998.

Attorney(s) appearing for the Case

Thomas J. Shroyer, Robert B. Firing, Nicky R. Hay, and Steven Z. Kaplan,1 for petitioner.

John C. Schmittdiel, for respondent.

OPINION

LARO, Judge:

This case was submitted to the Court without trial. See Rule 122. The Estate of Dorothy M. Walsh, Deceased, Charles E. Walsh, Personal Representative, petitioned the Court to redetermine respondent's determination of a $291,651 deficiency in Federal estate tax. We must decide whether certain property is eligible for the marital deduction under section 2056(a). We hold it is not.

Unless otherwise indicated, section references...

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