Legal Opinion
Estate of Helen E. Bowgren, Deceased, Warren D. Bowgren v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 24, 1997No. 96-1366PublishedCited by 17 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
Helen E. Bowgren, deceased, created an Illinois land trust in 1975 and divided the trust’s beneficial interest into ninety-eight units. Between 1975 and 1979, she transferred some of those units to her three children. She died testate on April 8, 1990. Mrs. Bowgren’s estate disclosed the transfer of those units but excluded their value from the gross estate. The Commissioner of Internal Revenue (“CIR”) issued a notice of deficiency to the estate, and the estate petitioned the Tax Court for a redetermination of the deficiency. The Tax Court granted the estate the relief…
2Cases cited24 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- People v. Chicago Title & Trust Co.Illinois Supreme Court · 1979
- Levine v. PascalAppellate Court of Illinois · 1968
19 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kodish v. Oakbrook Terrace Fire Protection DistrictCourt of Appeals for the Seventh Circuit · 2010
- Robert B. Kaplan v. Shure Brothers, Inc., an Illinois Corporation, Arnold Weinberg, of Katz Randall & Weinberg, and Katz Randall & WeinbergCourt of Appeals for the Seventh Circuit · 1998
- Kenneth J. Maier, Cross-Appellee v. Lucent Technologies, Inc.Court of Appeals for the Seventh Circuit · 1997
- In Re Estate of LittlejohnNorth Dakota Supreme Court · 2005
- West Suburban Bank of Darien v. Badger Mutual Insurance CompanyCourt of Appeals for the Seventh Circuit · 1998
12 more not listed; retrieve them via the Exa API.