Legal Opinion
Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. Commissioner
United States Tax Court
Decided February 29, 1996No. 12557-91Unknown
1Opinion of the Court
106 T.C. No. 6
UNITED STATES TAX COURT ESTATE OF WILLIS EDWARD CLACK, DECEASED, MARSHALL & ILSLEY TRUST COMPANY, CO-PERSONAL REPRESENTATIVE, AND RICHARD E. CLACK, CO-PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12557-91. Filed February 29, 1996. Decedent’s will gave his surviving spouse an income interest in certain marital trust property but provided that if decedent’s coexecutors did not elect to treat the property as "qualified terminable interest property" (QTIP) within the meaning of sec. 2056(b)(7), I.R.C., such property would instead be…
2Cases cited58 opinions
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- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
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