Legal Opinion
Estate of Anna Mirowski v. Comm'r
United States Tax Court
Decided March 26, 2008No. 15724-05UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ANNA MIROWSKI, DECEASED, GINAT W. MIROWSKI AND ARIELLA ROSENGARD, PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Anna Mirowski v. Comm'r
No. 15724-05
United States Tax Court
T.C. Memo 2008-74; 2008 Tax Ct. Memo LEXIS 75; 95 T.C.M. (CCH) 1277;
March 26, 2008, Filed
The court held that neither 26 U.S.C.S. § 2036(a) nor 26 U.S.C.S. § 2038(a)(1) applied to the transfers at issue. Based on those holdings, the court also concluded that 26 U.S.C.S. § 2035(a) did not apply to the decedent's gifts of interests in the LLC to her daughters' trusts. It…
2Cases cited10 opinions
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Zouck v. ZouckCourt of Appeals of Maryland · 1990
- Froelich v. EricksonDistrict Court, D. Maryland · 2000
- Safe Deposit & Trust Co. v. RobertsonCourt of Appeals of Maryland · 1949
- Goetchius v. CommissionerUnited States Tax Court · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020