ESTATE OF KAHN v. COMMISSIONER

Docket No. 12551-04.

125 T.C. 227 (2005)

125 T.C. No. 11

ESTATE OF DORIS F. KAHN, DECEASED, LASALLE BANK, N.A., TRUSTEE AND EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 17, 2005.


Attorney(s) appearing for the Case

Jonathan E. Strouse, for petitioner.

Jason W. Anderson and Laurie A. Nasky, for respondent.


OPINION

GOEKE, Judge:

This matter is before the Court on cross-motions for summary judgment under Rule 121(a).1

Respondent issued a notice of deficiency in the Federal estate tax of the estate of decedent Doris F. Kahn (the estate), determining, among other adjustments, that the estate had undervalued two IRAs on the estate's Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return. The issue before...

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