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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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