Legal Opinion
Estate of Green v. Comm'r
United States Tax Court
Decided December 29, 2003No. 3839-02UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF MILDRED GREEN, DECEASED, THOMAS R. GREEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Green v. Comm'r
No. 3839-02
United States Tax Court
T.C. Memo 2003-348; 2003 Tax Ct. Memo LEXIS 348; 86 T.C.M. (CCH) 758; RIA TM 55384;
December 29, 2003, Filed
No portion of estate taxes (other than generation-skipping transfer tax) was allocable to bequest to Lubin-Green Foundation. Generation-skipping transfer tax was not chargeable to transfer in trust for decedent's grandchildren but rather was to be charged to charitable bequest to Lubin-Green Foundation. Fair…
2Cases cited17 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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