ESTATE OF BULL v. COMMISSIONER

Docket No. 4908-99.

81 T.C.M. 1519 (2001)

T.C. Memo. 2001-92

Estate of Mary B. Bull, Deceased, John N. Eddy and Thomas R. Eddy, Co-Executors v. Commissioner.

United States Tax Court.

Filed April 13, 2001.


Attorney(s) appearing for the Case

Karen L. Hawkins, for the petitioner.

G. Michelle Ferreira, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge.

Respondent determined an estate tax deficiency in the amount of $347,219, all of which is in dispute. The following three issues are in controversy: (1) Whether the reported value of a partially completed personal residence should be increased to reflect its value if completed because of the possibility of insurance recovery or reimbursement; (2) whether, in connection with the same residence, the gross...

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