Estate of Bickmeyer v. Commissioner
United States Tax Court
Henry C. Bickmeyer was a shareholder in two corporations. Prior to his death on Nov. 15, 1973, Nassau County, New York, had taken all of the assets of the corporations by eminent domain; the corporations had voted to dissolve and liquidate under sec. 337, I.R.C. 1954; Nassau County had paid part of the value of the condemned assets to the corporations; and the corporations had distributed part of the condemnation proceeds to the shareholders.
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Henry C. Bickmeyer was a shareholder in two corporations. Prior to his death on Nov. 15, 1973, Nassau County, New York, had taken all of the assets of the corporations by eminent domain; the corporations had voted to dissolve and liquidate under sec. 337, I.R.C. 1954; Nassau County had paid part of the value of the condemned assets to the corporations; and the corporations had distributed part of the condemnation proceeds to the shareholders. The corporations (or their trustees in dissolution) were litigating claims to additional amounts of compensation for their assets. After decedent's…
1Opinion of the Court
Estate of Henry C. Bickmeyer, Viola Bickmeyer and Francis B. Froehlich, Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Bickmeyer v. Commissioner
Docket No. 16039-80
United States Tax Court
84 T.C. 170; 1985 U.S. Tax Ct. LEXIS 127; 84 T.C. No. 12;
February 6, 1985. February 6, 1985, Filed
Decision will be entered for the respondent.
Henry C. Bickmeyer was a shareholder in two corporations. Prior to his death on Nov. 15, 1973, Nassau County, New York, had taken all of the assets of the corporations by eminent domain; the corporations had voted to dissolve and liquidate…
2Cases cited16 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Edwin W. Hudspeth and Maxine G. Hudspeth v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
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