Appeals Court Rejects Consideration of Post-Death Occurrences

BVResearch Pro
Willamette Insights
November 1, 2001
Mark Shorthouse

Summary

In the Estate of Algerine Allen Smith v. Commissioner [Nos. 98-60241, 98-60313 U.S. App. (5th Cir. Dec. 15, 1999)], the Appeals Court overturned a previous Tax Court decision, which had ruled that the Estate of Smith (ôdecedentö) could not deduct $2.48 ...
Appeals Court Rejects Consideration of Post-Death Occurrences
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