T.C. Memo. 1998-456
UNITED STATES TAX COURT
ESTATE OF MARGUERITE S. MILLIKIN, DECEASED,
QUENTIN ALEXANDER, EXECUTOR, AND SEVERANCE A. MILLIKIN
TRUST B, SOCIETY NATIONAL BANK, F.K.A. AMERITRUST
COMPANY, TRUSTEE, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent*
Docket No. 9928-93. Filed December 29, 1998.
Robert E. Glaser, for petitioners.
Dennis G. Driscoll, for respondent.
* This case is before the Court on remand from the U.S.
Court of Appeals for the Sixth Circuit. Estate of Millikin v.
Commissioner, 125 F.3d 339 (6th Cir. 1997) (en banc), vacating
106 F.3d 1263 (6th Cir. 1997); revg. and remanding T.C. Memo.
1995-288; and overruling Estate of Park v. Commissioner, 475 F.2d
673 (6th Cir. 1973), revg. 57 T.C. 705 (1972), on which we relied
in Millikin v. Commissioner, supra.
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