Christine Christiansen

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298 documents for Christine Christiansen

- Estate of Helen Christiansen, Deceased, Christine Christiansen Hamilton, Personal Representative, Petitioner V. Commissioner of Internal Revenue, Respondent
In the Estate of Christiansen v. Commissioner case, the decedent, who died in April 2001, left all property to her only child H through will that anticipated disclaimer and H disclaimed a portion of the gross estate valued at over $6,350,000. The will provided that 75% of the disclaimed portion would pass to a charitable foundation and 25% would pass to 20-year charitable lead annuity trust to pay the annuity to the foundation. H did not disclaim the contingent remainder interest in the property passing to the trust; the estate claimed deductions for values of property passing to trust to the extent of present value of annuity interest, and of property passing to the foundation. The IRS determined a higher value of the estate than reported on the return and disallowed the deductions for...
- United States. Tax Court. Reports
- Vol. 130 Nbr. 1/2, January 2008
- Estate of Helen Christiansen, Deceased, Christine Christiansen Hamilton, Personal Representative, (2008)
130 T.C. No. 1 UNITED STATES TAX COURT ESTATE OF HELEN CHRISTIANSEN, DECEASED, CHRISTINE CHRISTIANSEN HAMILTON, PERSONAL REPRESENTATIVE, Petitioner ...
- United States Tax Court
- United States of America, Plaintiff-Appellee, v. Christine L. Christiansen, Defendant-Appellant., 958 F.2d 285 (9th Cir. 1992)
Nancy J. Shaw, Asst. Federal Public Defender, Anchorage, Alaska, for defendant-appellant. Joseph W. Bottini, Asst. U.S. Atty., Anchorage, Alaska, for...
- Federal Circuits

- Obituaries
Central Illinois Louis Benedino

..., Susan DeChamp, Chicago; son, Joe (Christine) DeChamp, Annapolis, Md.; and two grandchildren. C...Elsewhere. C. Douglas Christiansen. LISLE - C. Douglas Christiansen, 61, Lisle, forme...
- The Pantagraph Bloomington, IL
- November 08, 2011
- G0Llehon Farming, Gollehon Grain Co., Greg P. Alzheimer, Jim Anderson, Larry F. Arendt, Armstrong Farms, Bar Triangle J Ranch, B.M. (Bud) Beastrom, James Beastrom, Cecil Benjamin, Dellas Bentz, Carter Berg, Et Al, Dennis Bertsch, Herman Bertsch, Roger Bertsch, Myrna Bertsch, Randy Bertsch, Pius Black, Arlo Bodin, Sidney Boe, Albert L. Boeckel, Gaylen E. Brandt, Gilbert Braun, Ervin Bren, Budak Farms, Bart Burdick, Jerry Buxbaum, Donna Buxbaum, Ca Weeding & Sons, Lloyd L. Calkins, Don Canham, Chapin Farm Account, Charles Senner, Inc., Christine Christiansen, Helen Christiansen, Carlyle H. Colby, Cottonwood Farms, Inc., D&H Murphy, Inc.,Marvin O. Dahl, Gerda M. Dahl, Dallas Merchant & Sons, Inc., Dave Jones Farms, Inc., Dekker, Inc., Tom Dekrey, Bennie Dewald, Craig Dewald, Diamond Ring Farms, Diamond V Corporation, Djr, Inc., Clifton Dockter, Don Simonson Ranch, Inc., Donald L. Hafla, Downs Inc., Earl Green, Inc., Myron Eberts, Gary Ediger, Eissinger Land & Cattle Co., Jeff Ellingson, Peter C. Ellis, Euge ..., 207 F.3d 1373 (Fed. Cir. 2000)
Appealed from: United States District Court for the District of Montana Senior Judge Paul G. Hatfield [Copyrighted Material Omitted] Robert G. Mullen...
- Federal Circuits
- Gladys Murray, for Herself and all Others Similarly Situated; Consent To Become Parties Plaintiff: Floyd Caskey; Allan Christiansen; Donald Scott; Deborah L. Hoyt; Russell C. Renecker; Eugene A. Rutledge; Lawrence B. Taylor; Warren Kajander; Jeannette (Petrimoulx) Arbuckle; Kinney Bryant; Carol S. Lewis; Harley Blair; Thomas Miller; Sandra L. Crist; Larry Brown; Randy Bushnell; Bobbie Cockrell; Mary T. Cope; Stanley Dixon; Thomas Foster; Edward Geisenheimer; Rae Jean Hamilton; Loren Jacoby; Donald Phillips; Joy M. Powers; Arthur Stotts; David Tompkins, Plaintiffs/Appellees/Cross-Appellants, Sidney Murray; Christine Christiansen; Roger D. Hoyt; Carol Renecker; Bettye Bryant; James L. Lewis; Joyce Tompkins; Veralyn Blair; Sandra L. Crist, in Her Capacity as Executrix of the Estate of Kenneth L. Crist; Rita Miller; Michael Hamilton; Anna M. Foster; Joni Bushnell; Lois Louise Phillips; Adrienne Geisenheimer; Sharon Jacoby; Bonnie Stotts; Linda M. Brown; Bev Caskey; ..., 50 F.3d 564 (8th Cir. 1995)
John Benton Renick, St. Louis, MO, argued (Gene R. LaSuer and Diane M. Stahle, on the brief), for appellants. P.L. Nymann, Sioux City, IA, argued (St...
- Federal Circuits
- High Net Worth Family Tax Report, Vol. 4 No. 3.
...In Estate of Christiansen, Helen Christiansen left her estate to her only chhild, her daughter Christine Christiansen. However, her will provided that if C...
- Mondaq Business Briefing
- Nbr. 2010, January 2010
- Gladys Murray, on Behalf of Herself and all Others Similarly Situated, Consent To Become Party Plaintiffs: Floyd Caskey; Christine Christiansen; Allan Christiansen; Donald Scott; Roger D. Hoyt; Deborah L. Hoyt; Russell C. Renecker; Carol Renecker; Eugene A. Rutledge; Lawrence B. Taylor; Warren Kajander; Jeannette Petrimoulx; Kinney Bryant; Bettye Bryant; Carol S. Lewis; James L. Lewis; Harley Blair; Thomas Miller; Joyce Thompkins; Veralyn Blair; Sandra L. Crist, in Her Capacity as Executrix of the Estate of Kenneth L. Crist; Kenneth Crist; Rita Miller; Michael Hamilton; Anna M. Foster; Joni Bushnell; Lois Louise Phillips; Adrienne Geisenheimer; Sharon Jacoby; Bonnie Stotts; Linda M. Brown; Sandra Crist; Larry Brown; Randy Bushnell; Bobbie Cockrell; Mary T. Cope; Stanley Dixon; Thomas Foster; Edward Geisenheimer; Rae Jean Hamilton; Loren Jacoby; Donald Phillips; Joy M. Powers; Arthur Stotts; David Tompkins; Sidney Murray; Bev Caskey; Michelle Scott; Kevin Murray; ..., 939 F.2d 614 (8th Cir. 1991)
John B. Renick, St. Louis, Mo., argued (Gene R. LaSuer, Des Moines, Iowa, on brief), for defendants-appellants and cross-appellees. P.L. Nyman, argue...
- Federal Circuits
- Charitable deduction due to a partial disclaimer.
.... Helen Christiansen died in April 2001, leaving all of her assets to hher only child, Christine Hamilton. Her estate plan anticipated that Hamilto...
- Journal of Accountancy
- Vol. 209 Nbr. 3, March 2010
- Notice: Ninth Circuit Rule 36-3 Provides that Dispositions Other Than Opinions or Orders Designated for Publication Are Not Precedential and Should Not Be Cited Except When Relevant Under the Doctrines of Law of the Case, Res Judicata, or Collateral Estoppel. United States of America, Plaintiff-Appellee, v. Christine L. Christiansen, Defendant-Appellant., 952 F.2d 408 (9th Cir. 1991)
REMANDED. Before EUGENE A. WRIGHT, DAVID R. THOMPSON and T.G. NELSON, Circuit Judges. ORDER OF LIMITED REMAND After Christiansen pleaded guilty to em...
- Federal Circuits