Legal Opinion
McDonald v. Commissioner
Court of Appeals for the Eighth Circuit
Decided August 17, 1988No. 87-2389PublishedCited by 24 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
The Estate of John McDonald (Estate) appeals from a tax court order upholding the Commissioner’s determination that certain estate property did not qualify for special use valuation under section 2032A of the Internal Revenue Code.1 In a consolidated appeal, Gladys L. McDonald (Gladys) appeals from a tax court order upholding a determination by the Commissioner that her disclaimer of the survivor-ship interest in jointly-held property was a taxable transfer because such disclaimer was not made within the time period prescribed by 26 C.F.R. § 25.2511-l(c). McDonald v.…
2Cases cited11 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Jewett v. CommissionerSupreme Court of the United States · 1982
- William E. Brock, Iii, Secretary of Labor, United States Department of Labor v. Writers Guild of America, West, Inc.Court of Appeals for the Ninth Circuit · 1985
- Tipps v. CommissionerUnited States Tax Court · 1980
- Mary Jean Martin, and John R. Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Estate of Doherty v. Comm'rUnited States Tax Court · 1990
- Estate of Malcolm McAlpine Jr., Deceased, Geraldine McAlpine Independent and Jocelyn McAlpine Greeman, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
- Donna R. Foss, Personal Representative of the Estate of Gustave J. Foss, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1989
- Richard H. Fendell and Elizabeth A. Fendell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
19 more not listed; retrieve them via the Exa API.