Legal Opinion
Mary E. Scott, of the Estate of Lucille M. Horstmeier, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 8, 2000No. 99-3216PublishedCited by 3 opinions
1Opinion of the Court
WILLIAMS, Circuit Judge.
The decedent, Lucille M. Horstmeier and petitioner Mary E. Scott lived together as a couple from 1974 to 1993. Throughout their relationship, Scott handled household maintenance and Horst-meier worked as a successful business owner, providing significant financial support to Scott. At issue in this appeal is the ownership of the Glenview, Illinois, home where the two lived but that Horst-meier alone purchased.
When Horstmeier died, Scott was appointed executor of Horstmeier’s estate. In filing taxes for the estate, Scott included only 50 percent of the Glenview…
2Cases cited13 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Fernandez v. WienerSupreme Court of the United States · 1946
- In Re Estate of WilsonIllinois Supreme Court · 1980
- Hanley v. HanleyIllinois Supreme Court · 1958
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Estate Burton Kanter v. CIRCourt of Appeals for the Seventh Circuit · 2003
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003