Legal Opinion
Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 21, 1973No. 72-1710PublishedCited by 33 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
This is an estate tax case in which the petitioner, the Detroit Bank and Trust Company, as administrator with will annexed, of the Estate of Mary F. Colton Park, challenges the Internal Revenue Commissioner’s determination, as affirmed by the Tax Court, that certain expenses incurred in the administration of the estate are not deductible under 26 U.S.C. § 2053(a) (1971). 1 The petitioner challenges the Commissioner’s determination on the grounds that the regulations issued under 2053(a) (on the basis of which the claimed deductions were disallowed) are…
2Cases cited11 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Todd v. CommissionerUnited States Tax Court · 1971
- Goodwin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Swayne v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Collins v. AugerCourt of Appeals for the Eighth Circuit · 1978
- The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1978
- Estate of Posen v. CommissionerUnited States Tax Court · 1980
- Estate of Papson v. CommissionerUnited States Tax Court · 1979
- Estate of Margaret D. Love, Deceased Anne Love Hall Stanard T. Klinefelter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
28 more not listed; retrieve them via the Exa API.