Legal Opinion
Estate of McCoy v. Comm'r
United States Tax Court
Decided March 19, 2009No. 5521-07UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF JOHN DAVID MCCOY, DECEASED, MICHELE MCCOY, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McCoy v. Comm'r
No. 5521-07
United States Tax Court
T.C. Memo 2009-61; 2009 Tax Ct. Memo LEXIS 61; 97 T.C.M. (CCH) 1312;
March 19, 2009, Filed
Charles R. Brown, for petitioner.
Mark H. Howard, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined a deficiency of $ 412,330 in the estate tax of the Estate of John David McCoy. The issue to be decided is whether the Federal and State…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Bolstad v. Wells Fargo Bank American Trust Co.California Supreme Court · 1961
- Estate of ArmstrongCalifornia Supreme Court · 1961
- Gillmor v. MacEyCourt of Appeals of Utah · 2005
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Sommers v. Comm'rUnited States Tax Court · 2013
- Steinberg v. Comm'rUnited States Tax Court · 2015