Legal Opinion
McKay v. Commissioner
United States Tax Court
Decided August 1, 1994No. Docket No. 13929-92Unpublished
1Opinion of the Court
ESTATE OF MIRIAM G. McKAY, DECEASED, VICTOR A. HERMANN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McKay v. Commissioner
Docket No. 13929-92
United States Tax Court
T.C. Memo 1994-362; 1994 Tax Ct. Memo LEXIS 371; 68 T.C.M. (CCH) 279;
August 1, 1994, Filed
Decision will be entered for respondent.
For petitioner: Robert H. Showen.
For respondent: Paul J. Krug.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of $ 219,381 in petitioner's Federal estate tax.
The only issue is whether the deduction for charitable transfers…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Estate of RussellCalifornia Supreme Court · 1968
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