T.C. Memo. 2007-182
UNITED STATES TAX COURT
ESTATE OF KIMBERLY A. HICKS, Deceased, KEY TRUST
COMPANY OF OHIO, N.A., Administrator, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13779-02. Filed July 10, 2007.
Timothy G. Crowley, for petitioner.
Robert D. Kaiser, for respondent.
MEMORANDUM OPINION
HOLMES, Judge: Kimberly Hicks, while still a toddler, was
severely disabled in a collision at a railroad crossing.
Litigation followed, and the largest part of the ultimate
settlement was a lump sum to be allocated between Kimberly and
her father. The Ohio court that allocated that lump sum gave
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Last modified: November 10, 2007