Legal Opinion
Michigan Trust Co. v. Kavanagh
Court of Appeals for the Sixth Circuit
Decided December 14, 1960No. 14073PublishedCited by 14 opinions
1Opinion of the Court
SIMONS, Senior Judge.
The appellant is the executor of the estate of R. Wallace Hook, and also Hook’s successor as sole trustee of three identical inter vivos trusts, executed one for each of his three sons on April 17, 1931. Hook died on March 8, 1948. On or about June 3, 1949, appellant filed a federal estate tax return for Hook’s estate and paid a tax thereon in the sum of $115,770.75.
The Commissioner of Internal Revenue assessed against the estate a deficiency of $69,572.50, plus interest, upon the ground that the fair market value of the decedent’s residence should be increased from…
2Cases cited10 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Maass v. HigginsSupreme Court of the United States · 1941
- Lober v. United StatesSupreme Court of the United States · 1953
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- Budd v. CommissionerUnited States Tax Court · 1968
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- O'MALLEY v. United StatesDistrict Court, N.D. Illinois · 1963
9 more not listed; retrieve them via the Exa API.