1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 77 T.C.M.
  5. 77 T.C.M. 1940 (1999)
 

ESTATE OF HORSTMEIER v. COMMISSIONER

Docket No. 19908-96.

77 T.C.M. 1940 (1999)

T.C. Memo. 1999-145

Estate of Lucille M. Horstmeier, Deceased, Mary E. Scott, Executor v. Commissioner.

United States Tax Court.

Filed April 30, 1999.

Attorney(s) appearing for the Case

David E. Alms, Park Ridge, Ill., for the petitioner. William T. Derick, for the respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent determined a deficiency in Federal estate tax in the amount of $208,380.

The sole issue for decision1 is whether 50 percent or 100 percent of the value of certain real property referred to as the Glenview house is included in the taxable estate of Lucille M. Horstmeier.

Background

Some of the facts have been...

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