Legal Opinion
Estate of Judith U. Harrison v. Commissioner
United States Tax Court
Decided August 22, 2000No. 16018-98Unknown
1Opinion of the Court
115 T.C. No. 13
UNITED STATES TAX COURT ESTATE OF JUDITH U. HARRISON, DECEASED, RICHARD J. TEJEDA, EXECUTOR, AND ESTATE OF KENNETH R. HARRISON, DECEASED, RICHARD J. TEJEDA, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16018-98. Filed August 22, 2000. H and W boarded their private aircraft in July of 1993 but never arrived at their destination. Subsequently, probate orders were entered presuming identical April 1, 1994, dates of death and finding it more probable than not that the airplane crashed en route. The will of each spouse presumed survival by the…
2Cases cited10 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Industrial Trust Co. v. United StatesSupreme Court of the United States · 1935
- Lederer v. Fidelity Trust Co.Supreme Court of the United States · 1925
- Estate of McLendon v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Estate of Gloria A. Lion, Deceased, Morton E. Rome and George L. Clarke, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1971
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