Estate of Evelyn M. McMorris v. CIR

BVLaw
Full Text of Court Cases
March 20, 2001
estate and gift taxation

Estate of Evelyn M. McMorris v. CIR
No. 99-9031 (10th Cir. 2001)
US
Federal Court
10th Circuit
United States Court of Appeals
Briscoe

Summary

The Tenth Circuit Court of Appeals decided an issue of first impression. It ruled that claims against an estate, being deductible under IRC Sec. 2053 (a)(3), should be valued as of the date of death. Thus, it reversed the Tax Court and refused to permit t ...
Estate of Evelyn M. McMorris v. CIR
PDF, Size: 709 KB

See Also

Post-Death Events May Not Affect Estate Valuation

The 10th Circuit Court of Appeals decided an issue of first impression.