Estate of McLendon v. Commissioner
United States Tax Court
G was diagnosed with esophageal cancer in May 1985. Although G's condition initially improved following radiation therapy, the cancer recurred in September 1985. From October 1985 through April 1986, G received six courses of an investigational form of chemotherapy treatment.
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G was diagnosed with esophageal cancer in May 1985. Although G's condition initially improved following radiation therapy, the cancer recurred in September 1985. From October 1985 through April 1986, G received six courses of an investigational form of chemotherapy treatment. These treatments were temporarily interrupted when G attempted suicide in December 1985. Although G was found to be in "endoscopic complete remission" as of Nov. 30, 1985, the cancer again recurred in May 1986. Subsequent to the original diagnosis of cancer, G amended two family partnership agreements in which G was a…
1Opinion of the Court
ESTATE OF GORDON B. MCLENDON, DECEASED, GORDON B. MCLENDON, JR., INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF GORDON B. MCLENDON, DECEASED, DONOR, GORDON B. MCLENDON, JR., INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McLendon v. Commissioner
Docket Nos. 20324-90, 20325-90
United States Tax Court
T.C. Memo 1993-459; 1993 Tax Ct. Memo LEXIS 469; 66 T.C.M. (CCH) 946;
September 30, 1993, Filed
Decision will be entered under Rule 155.
G was diagnosed with esophageal cancer in May 1985. Although G's condition…
2Cases cited61 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
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3Cited by3 opinions
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- Estate of Rose D'ambrosio, Deceased, Vita D'Ambrosio v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996