1. Home
  2. Browse Decisions
  3. T.C.
  4. 147 T.C.
  5. 147 T.C. 370 (2016)
 

ESTATE OF HELLER v. COMMISSIONER

Docket No. 11390-12.

147 T.C. 370 (2016)

147 T.C.No. 11

ESTATE OF JAMES HELLER, DECEASED, BARBARA H. FREITAG, HARRY H. FALK, AND STEVEN P. HELLER, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 26, 2016.

Attorney(s) appearing for the Case

Christopher W. Campbell, Ryan M. Austin, and Theresa R. Clardy, for petitioners.

Peter N. Scharff, for respondent.

OPINION

This matter is before the Court pursuant to Rule 121 on the estate's motion for summary judgment and respondent's motion for partial summary judgment.1 After concessions, the sole issue for decision is whether the estate is entitled to a section 2054 deduction.

Background<...

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