Legal Opinion
Estate of McMorris v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 20, 2001No. 99-9031PublishedCited by 28 opinions
1Opinion of the Court
BRISCOE, Circuit Judge.
The Estate of Evelyn M. McMorris appeals a tax court decision in favor of the Commissioner of Internal Revenue. The tax court held that the Commissioner properly considered an event occurring after the death of Evelyn McMorris in disallowing her estate’s deduction pursuant to 26 U.S.C. § 2053(a)(3) for payment of federal and state income taxes owed at the time of her death. Exercising jurisdiction under 26 U.S.C. § 7482(a)(1), we reverse and remand with directions to vacate the deficiency assessment at issue here and to recalculate any remaining unrelated deficiencies…
2Cases cited27 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Murray Stein v. Reynolds Securities, Inc.Court of Appeals for the Eleventh Circuit · 1982
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Tele-Communications, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
22 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Patricia Hart v. Larry G. Massanari, Acting Commissioner of Social Security AdministrationCourt of Appeals for the Ninth Circuit · 2001
- Stan Lee Media, Inc. v. Walt Disney Co.Court of Appeals for the Tenth Circuit · 2014
- GeoMetWatch v. BehuninCourt of Appeals for the Tenth Circuit · 2022
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Succession of McCord v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
23 more not listed; retrieve them via the Exa API.