Connell v. Commissioner
United States Tax Court
In Estate of Killian v. Commissioner, T.C. Memo. 1987-365, the Court held that petitioner was an innocent spouse under section 6013(e). Respondent later determined that petitioner was liable for tax as a transferee of her deceased husband's estate. Sec. 6901. Petitioner received the homestead and other assets and liabilities as a result of her husband's death.
Read the full summary
In Estate of Killian v. Commissioner, T.C. Memo. 1987-365, the Court held that petitioner was an innocent spouse under section 6013(e). Respondent later determined that petitioner was liable for tax as a transferee of her deceased husband's estate. Sec. 6901. Petitioner received the homestead and other assets and liabilities as a result of her husband's death. Except for the homestead, the liabilities petitioner received as a result of her husband's death exceeded the assets. Held, petitioner's liability as a transferee is determined by Texas law. Commissioner v. Stern, 357 U.S. 39 (1958);…
1Opinion of the Court
MARJORIE E. CONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Connell v. Commissioner
Docket No. 28893-88
United States Tax Court
T.C. Memo 1992-366; 1992 Tax Ct. Memo LEXIS 390; 63 T.C.M. (CCH) 3190;
June 29, 1992, Filed
Decision will be entered for petitioner.
In Estate of Killian v. Commissioner, T.C. Memo. 1987-365, the Court held that petitioner was an innocent spouse under section 6013(e). Respondent later determined that petitioner was liable for tax as a transferee of her deceased husband's estate. Sec. 6901. Petitioner received the homestead and other assets and…
2Cases cited20 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- Commissioner v. SternSupreme Court of the United States · 1958
- Mysse v. CommissionerUnited States Tax Court · 1972
- Woods v. Alvarado State BankTexas Supreme Court · 1929
- Gulf Paving Co. v. LofstedtTexas Supreme Court · 1945
15 more not listed; retrieve them via the Exa API.