Legal Opinion
Estate of Edward H. Eddy v. Commissioner
United States Tax Court
Decided August 16, 2000No. 2735-99Unknown
1Opinion of the Court
115 T.C. No. 10
UNITED STATES TAX COURT ESTATE OF EDWARD H. EDDY, DECEASED, NATIONAL CITY BANK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2735-99. Filed August 16, 2000. The executor filed the Federal estate tax return in this case more than 18 months after the time prescribed by law (including extensions) for filing the return. The value of all property included in the gross estate was reported on the return as of the sec. 2032(a), I.R.C., alternate valuation date. R determined that decedent's gross estate must be valued as of the date of decedent's…
2Cases cited12 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Nelson M. Blohm and Joann M. Blohm v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Southeastern Finance Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
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