Legal Opinion
Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 11, 1984No. 83-1646PublishedCited by 35 opinions
1Opinion of the Court
CELEBREZZE, Senior Circuit Judge.
This appeal concerns the includability of the value of a parcel of property in the gross estate of Arthur C. Shafer (Arthur). The Commissioner of the Internal Revenue Service, contending that pursuant to I.R.C. § 2036(a) (1982) the value of the property should have been included in Arthur’s gross estate, filed a notice of deficiency against the estate. The decedent’s two sons, Arthur Chase Shafer (Chase) and Robert Resor Shafer (Resor), in their capacity as co-executors of their father’s estate, petitioned the United States Tax Court for a redetermination of…
2Cases cited33 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. HallockSupreme Court of the United States · 1940
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Foster v. Comm'rUnited States Tax Court · 1983
- Estate of Temple v. CommissionerUnited States Tax Court · 1976
28 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Donald G. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- United States v. GibsonCourt of Appeals for the Sixth Circuit · 2005
- Estate of D.D. Palmer, Deceased, Richard L. Braunstein and Davenport Bank & Trust Co., Executors and A.H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1988
- United States v. Delmer E. Day (84-5797, 84-5872), Johnny A. Pack (84-5803, 84-5888)Court of Appeals for the Sixth Circuit · 1986
30 more not listed; retrieve them via the Exa API.