Legal Opinion
Estate of Lurie v. Comm'r
United States Tax Court
Decided January 28, 2004No. 22639-94UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ROBERT H. LURIE, DECEASED, ANN LURIE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lurie v. Comm'r
No. 22639-94
United States Tax Court
T.C. Memo 2004-19; 2004 Tax Ct. Memo LEXIS 19; 87 T.C.M. (CCH) 830;
January 28, 2004, Filed
Court determined that estate tax and legal costs should be paid out of revocable trust property otherwise passing to decedent's spouse, and that marital deduction must be reduced by amount of federal estate tax paid by revocable trust with property that would otherwise pass to decedent's spouse.
Carleen L. Schreder, Robert M. Levin,…
2Cases cited30 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Harris Trust & Savings Bank v. DonovanIllinois Supreme Court · 1991
- In Re Support of HalasIllinois Supreme Court · 1984
- Roe v. Estate of FarrellIllinois Supreme Court · 1978
- In Re Estate of BreaultAppellate Court of Illinois · 1965
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of McCoy v. Comm'rUnited States Tax Court · 2009