ESTATE OF FIELDS v. COMMISSIONER

Docket No. 1285-20.

T.C. Memo. 2024-90

ESTATE OF ANNE MILNER FIELDS, DECEASED, BRYAN K. MILNER, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 26, 2024.


Attorney(s) appearing for the Case

David C. Gair, Norman Arthur Lofgren, George Tomas Rhodus, and Joshua D. Smeltzer, for petitioner.

Vivian Bodey, Courtney M. Hill, Sharmeen Ladhani, Audrey Marie Morris, Billi Seale, and Amy Dyar Seals, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

Anne Milner Fields inherited an oil business when her husband passed away in the 1960s. She ran that business well and, over time, became a successful businessperson. She took a particular interest in her great nephew, Bryan Milner, educating him, mentoring him, and designating him...

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