Legal Opinion
Estate of William A. Lidbury, Deceased, Harry Lidbury, Petitioner- Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee
Court of Appeals for the Seventh Circuit
Decided September 3, 1986No. 85-1779, 85-1999PublishedCited by 6 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
The Commissioner of Internal Revenue (Commissioner) appeals from the Tax Court’s determination that the estate of William Lidbury is not liable for gift tax. The estate appeals in the alternative from the Tax Court’s estate tax assessment. These two cases have been consolidated for purposes of appeal. 1 Jurisdiction is found in 26 U.S.C. § 7482. We affirm the gift tax decision of the Tax Court and remand the estate tax decision for additional calculations.
Statement of Case
The Commissioner determined deficiencies in federal gift taxes and estate taxes against William…
2Cases cited17 opinions
- Perez v. LedesmaSupreme Court of the United States · 1971
- Brown v. Hotel & Restaurant Employees & Bartenders International Union Local 54Supreme Court of the United States · 1984
- Commissioner v. WemyssSupreme Court of the United States · 1945
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Toledo, St. L. & K. C. R. v. Continental Trust Co.Court of Appeals for the Sixth Circuit · 1899
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gray v. Westinghouse Electric Corp.Indiana Court of Appeals · 1993
- Estate of Helen E. Bowgren, Deceased, Warren D. Bowgren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- Pearl M. Kennedy v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- David Grimes, of the Estate of Jesse L. Grimes, Petitioner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Estate of Grimes v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.