Legal Opinion
Elizabeth J. Bartlett, as of the Estate of Charles E. Grimes, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 10, 1991No. 89-2237PublishedCited by 11 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
Ben Franklin once said that in this world, nothing can be said to be certain but death and taxes. This case calls for a variation on the old adage. Add some unfortunate mistakes by a well-meaning lawyer to the picture and the saying becomes: nothing can be said to be certain but death and higher taxes. Here’s what happened. In April 1989 the Tax Court determined that there was a deficiency in estate taxes due from the Estate of Charles E. Grimes in the amount of $159,054. The decedent lived in Illinois and died testate on December 25, 1980. His spouse Elizabeth J.…
2Cases cited21 opinions
- Helvering v. WoodSupreme Court of the United States · 1940
- Jackson v. United StatesSupreme Court of the United States · 1964
- Textile Banking Company, Inc. v. William H. Rentschler, Appeal of Sarah Y. Rentschler Mittendorf, Citation-Respondent-AppellantCourt of Appeals for the Seventh Circuit · 1981
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Wayland v. O'BrienSupreme Court of the United States · 1982
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- 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
- The Credit Life Insurance Company v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1995
- Sears, Roebuck and Co., and Cross-Appellant v. The Murray Ohio Manufacturing Co. And Admiral Insurance Co., and Cross-AppelleesCourt of Appeals for the Seventh Circuit · 1992
- Thurman v. CommissionerUnited States Tax Court · 1998
6 more not listed; retrieve them via the Exa API.