Legal Opinion
Keck v. Commissioner
Court of Appeals for the Sixth Circuit
Decided September 12, 1969No. Nos. 18766, 18767PublishedCited by 19 opinions
1Opinion of the Court
McALLISTER, Senior Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the income tax of George W. Keck and Mary Ann Keck, and also asserted transferee liability against Mary Ann Keck, as transferee of the assets of the Estate of Arthur D. Shaw, deceased. Mary Ann Keek, prior to her marriage to George W. Keck, was the widow of Mr. Shaw. The issue in the above captioned cases, which were consolidated for trial, is whether certain amounts received in 1960 by Mary Ann Keck, and *532by the Estate, were taxable as income in respect of a decedent under the provisions of…
2Cases cited3 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Trust Company of Georgia v. RossDistrict Court, N.D. Georgia · 1966
3Cited by19 opinions
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Estate of Charley W. Peterson, Deceased, Della E. Peterson and Charles R. Peterson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Estate of Peterson v. CommissionerUnited States Tax Court · 1980
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