-
In the Estate of Smith v. Commr. case, on January 24, 2002, the Tax Court entered a decision that there was an overpayment of $238,847.24 regarding the executor's estate tax liability. The IRS issued refunds to the executor which were less than the overpayment amount and interest thereon. The Tax Court held that an overpayment by definition is the amount by which payments exceed the tax and interest for the period of underpayment. The amount of refund should not have been reduced for underpayment interest because that interest was part of the tax amount that was required to be considered in determining the amount of the overpayment.
-
-
T.C. Memo. 2011-259
UNITED STATES TAX COURT ESTATE OF PAUL H. LILJESTRAND, DECEASED, ROBERT LILJESTRAND, EXECUTOR, Petitioner v.
COMMISSIONER OF INT...
-
- in Re Air Crash Disaster Near Roselawn, Indiana on October 31, 1994. Appeal of Theresa A. Severin, as Executor of the Estate of Patricia Henry, Deceased, Roberta Spencer, Special Administrator of the Estate of Kenneth Bartlett Spencer, Deceased, Stewart Mackenzie, Co-Executor of the Estate of Betty Innes Struth Tweedie, Deceased, Et Al., 96 F.3d 932 (7th Cir. 1996)
Donald J. Nolan, William J. Jovan, Chicago, IL, for Plaintiff-Appellant Theresa A. Severin.
Robert A. Clifford (argued), Kevin P. Durkin, Chicago, IL...
-
UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT August Term 2004Argued: January 3, 2005 Decided: June 15, 2005Docket Nos. 03-926...
-
Appeal from the United States District Court for the Western District of Pennsylvania, David S. Cercone, J. COPYRIGHT MATERIAL OMITTED COPYRIGHT MATER...
-
Harry W. Wolff, Jr., Cox & Smith Incorporated, San Antonio, TX, Stanley M. Johanson, Vinson & Elkins, Houston, TX, for Plaintiff-Appellant.
Charles B...
-
Robert A. Crawford, Knoer & Crawford, Buffalo, NY, for Plaintiffs-Appellees.
Christopher F. Smith, Fixler & Associates, Elmsford, NY, for Defendant-A...
-
Herbert Wachtell, (Argued), Jonathan E. Pickhardt, John F. Savarese, Wachtell, Lipton, Rosen & Katz, New York, Mary C. Roper, Drinker, Biddle & Reath,...
-
- Nicholas C. Jannotta, Individually and as Executor of the Estate of Victoria A. Jannotta, and Carmein D. Blasucci, as Executor of the Estate of Victoria A. Jannotta, Plaintiffs-Appellees, v. Subway Sandwich Shops, Inc., Frederick A. Deluca, Peter H. Buck, and Doctor'S Associates, Inc., Defendants-Appellants., 125 F.3d 503 (7th Cir. 1997)
Jeffrey A. Berman, Jacquelyn F. Kidder, Ross & Hardies, Chicago, IL, David M. Duree (argued), Robert L. Carter, Reinert & Duree, St. Louis, MO, for Pl...