Legal Opinion
Estate of John T. Higgins, Deceased Manufacturers National Bank of Detroit, Personal Representative v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 18, 1990No. 89-1498PublishedCited by 21 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
The Estate of John T. Higgins appeals the tax court’s decision, 91 T.C. 61 (1988), holding that the estate failed to make an election to have the property interest transferred to Higgins’s surviving spouse treated as “qualified terminable interest property” under § 2056(b)(7) of the Internal Revenue Code (1954). We affirm.
John T. Higgins died on April 29, 1982, survived by his wife, Margaretta Higgins. Higgins had been a partner in the Detroit law firm of Higgins, Starrs and MacDonell. Prior to his death, Higgins executed a will naming his former law…
2Cases cited6 opinions
- James L. Rose and Judy S. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- John H. Young and Carolyn J. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Young v. CommissionerUnited States Tax Court · 1984
- Atlantic Veneer Corp. v. CommissionerUnited States Tax Court · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Estate of Kyle v. CommissionerUnited States Tax Court · 1990
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- Estate of Clayton v. CommissionerUnited States Tax Court · 1991
- Estate of Morgens v. Comm'rUnited States Tax Court · 2009
- Estate of Robertson v. CommissionerUnited States Tax Court · 1992
16 more not listed; retrieve them via the Exa API.