Legal Opinion
Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided February 28, 1995No. 93-4307PublishedCited by 7 opinions
1Opinion of the Court
CARNES, District Judge:
The Estate of Joseph Kosow has appealed the Tax Court’s decision to disallow a deduction for a claim that was made against and paid by the estate. In particular, the Tax Court held that the estate had failed to prove that the agreement by the deceased that gave rise to the claim was an agreement supported by full and adequate consideration, as required by law. We disagree and hold that the Tax Court erred in its determination.
I. BACKGROUND
Joseph P. Kosow (“Joseph” or the “Decedent”) and his first wife, Barbara Kosow Sack (“Barbara”), married in 1938. The marriage…
2Cases cited17 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Grayson v. K Mart Corp.Court of Appeals for the Eleventh Circuit · 1996
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Estate of Rapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1998
- Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Jjr, Inc. v. United StatesDistrict Court, W.D. Washington · 1997
2 more not listed; retrieve them via the Exa API.