Legal Opinion
Maxe Colleen McCorkle Morris v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 20, 1985No. 84-1267PublishedCited by 19 opinions
1Opinion of the Court
MILBURN, Circuit Judge.
Maxe Colleen McCorkle Morris appeals the tax court’s decision that she owes additional taxes to the Commissioner of Internal Revenue Service (“Commissioner”) based on the valuation of her deceased father’s estate pursuant to the Internal Revenue Code of 1954, 26 U.S.C. § 2001 et seq. For the reasons that follow, we affirm.
I
James B. McCorkle, decedent and father of petitioner, died testate on November 19, 1972, leaving an estate which included a four hundred eighty-eight (488) acre family farm located in Clay and Platte Counties, Missouri, which he and petitioner owned…
2Cases cited14 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. Clyde Winton JenkinsCourt of Appeals for the Sixth Circuit · 1975
- United States v. Raquel N. Medel, and Rogelio M. MedelCourt of Appeals for the Fifth Circuit · 1979
- Estate of Arthur Chase Shafer, Deceased, Chase Shafer, Co-Executor, and Resor Shafer, Co-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Estate of Jephson v. CommissionerUnited States Tax Court · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Leo J. Polack v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Estate of Thompson v. CommissionerUnited States Tax Court · 1987
14 more not listed; retrieve them via the Exa API.