Legal Opinion
Estate of Street v. Commissioner
Court of Appeals for the Sixth Circuit
Decided September 8, 1992No. 91-2230PublishedCited by 16 opinions
1Opinion of the Court
CONTIE, Senior Circuit Judge.
Respondent, the Commissioner of Internal Revenue, appeals the Tax Court’s order for petitioners, the estate of Gordon P. Street, wherein the court refused to reduce the estate’s marital deduction by the amount of administrative and interest expenses paid from the estate’s income after the death of the decedent.
I
The facts in this case as stipulated, in part, by the parties are not in dispute. Gordon P. Street, (the “decedent”), died on July 21, 1982. The decedent was survived by his wife, Ruth L. Street and two children, Frances Street Smith and Gordon P. Street,…
2Cases cited3 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Roney v. CommissionerUnited States Tax Court · 1960
- Estate of Richardson v. CommissionerUnited States Tax Court · 1987
3Cited by16 opinions
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Ruby Miller Whittle, Deceased, Citizens National Bank of Decatur, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- James W. Burke, as Personal Representative of the Estate of Edna Sproull Williams, Deceased v. The United StatesCourt of Appeals for the Federal Circuit · 1993
- Fisher v. United StatesUnited States Court of Federal Claims · 1993
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