ESTATE OF BECKER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 10166-20.

T.C. Memo. 2024-89

ESTATE OF LARRY BECKER, DECEASED, GARY C. BECKER, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 24, 2024.


Attorney(s) appearing for the Case

Henry C. Cheng and Tamara L. Shepard, for petitioner.

Victoria E. Cvek, David A. Indek, and Nancy M. Gilmore, for respondent.


MEMORANDUM OPINION

By Notice of Deficiency dated February 25, 2020, respondent determined a deficiency of $4,191,094 in decedent's estate tax liability for tax year 2016. The remaining1 issues for decision are (1) whether decedent's gross estate should be increased by the value of death benefit...

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