Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.

BVLaw
Full Text of Court Cases
July 31, 2002
estate and gift taxation

Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.
No. CV-97-J-2189-S (N.D. Ala. 2002)
US
Federal Court
Alabama
United States District Court
Johnson

Summary

The U.S. District Court, on remand from the court of appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities. The IRS sought to recover ad ...
Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.
PDF, Size: 65 KB

See Also

Transferee Tax Liability Claims Valued as of Date of Death

The U.S. District Court, on remand from the Court of Appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities.