ESTATE OF BROOKSHIRE v. COMMISSIONER

Docket No. 9804-96.

76 T.C.M. 659 (1998)

T.C. Memo. 1998-365

Estate of Ann H. Brookshire, Deceased, Harvey B. King, Independent Executor v. Commissioner.

United States Tax Court.

Filed October 8, 1998.


Attorney(s) appearing for the Case

William R. Cousins III, Dallas, Tex., Robert Don Collier, and Robert M. Bolton, for the petitioner. Donna Mayfield Palmer, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined a deficiency of $3,509,857 in the Federal estate tax of the Estate of decedent Ann H. Brookshire.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect as of November 20, 1993, the date of decedent's death, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After settlement, the issue remaining for...

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