Estate of John Kenly, Deceased, Betty B. Kenly, Personal Representative - Page 1

                                         T.C. Memo. 1996-516                                              

                                      UNITED STATES TAX COURT                                             

                                 ESTATE OF JOHN KENLY, DECEASED,                                          
                   BETTY B. KENLY, PERSONAL REPRESENTATIVE, Petitioner v.                                 
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     

                  Docket No. 5107-95.                Filed November 21, 1996.                             

                        R determined a deficiency in estate tax on the                                    
                  theory that certain property titled in decedent's name                                  
                  was decedent's separately owned property, only one-                                     
                  third of which passed to decedent's wife.  P contends                                   
                  that no deficiency in estate tax exists because that                                    
                  property was community property, and decedent’s share                                   
                  passed to decedent's wife.                                                              
                        Held:  The property in issue was decedent's                                       
                  separate property.                                                                      

                  Gregory A. Robinson and Donald W. Harris, for petitioner.                               
                  Katherine Holmes Ankeny, for respondent.                                                

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