Estate of Amick v. Commissioner
United States Tax Court
Held, a bequest to "Scipio Cemetery of Scipio, Indiana," is not deductible for estate tax purposes under sec. 2055(a)(1) or (2) of the 1954 Code.
1Opinion of the Court
Estate of W. Robert Amick, Deceased, Mary Childs, Charles W. Davee, and John Childs, Co-Executors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Amick v. Commissioner
Docket No. 736-76
United States Tax Court
67 T.C. 924; 1977 U.S. Tax Ct. LEXIS 140;
March 10, 1977, Filed
Decision will be entered for the respondent.
Held, a bequest to "Scipio Cemetery of Scipio, Indiana," is not deductible for estate tax purposes under sec. 2055(a)(1) or (2) of the 1954 Code.
D. W. Jurgemeyer, for the petitioner.
Thomas L. Kummer, for the respondent.
Drennen, Judge.
DRENNEN
OPINION
Respondent…
2Cases cited7 opinions
- Estate of Wood v. CommissionerUnited States Tax Court · 1962
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- Audenried v. CommissionerUnited States Tax Court · 1956
- Gund's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Bank of Carthage v. United StatesDistrict Court, W.D. Missouri · 1969
2 more not listed; retrieve them via the Exa API.