Legal Opinion
Estate of Kimberly A. Hicks v. Comm'r
United States Tax Court
Decided July 10, 2007No. 13779-02Unpublished
1Opinion of the Court
ESTATE OF KIMBERLY A. HICKS, Deceased, KEY TRUST COMPANY OF OHIO, N.A., Administrator, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Kimberly A. Hicks v. Comm'r
No. 13779-02
United States Tax Court
T.C. Memo 2007-182; 2007 Tax Ct. Memo LEXIS 184; 94 T.C.M. (CCH) 43;
July 10, 2007, Filed
Timothy G. Crowley, for petitioner.
Robert D. Kaiser, for respondent.
Holmes, Mark V.
MARK V. HOLMES
MEMORANDUM OPINION
HOLMES, Judge: Kimberly Hicks, while still a toddler, was severely disabled in a collision at a railroad crossing. Litigation followed, and the largest part of the ultimate…
2Cases cited8 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Arkansas Department of Health & Human Services v. AhlbornSupreme Court of the United States · 2006
- Robinson v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Robinson v. CommissionerUnited States Tax Court · 1994
- Gallimore v. Children's Hospital Medical CenterOhio Supreme Court · 1993
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