[Download] "Estate of Antoinette P. Mitchell v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Estate of Antoinette P. Mitchell v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 28, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
The Estate of Antoinette P. Mitchell appeals a Tax Court decision holding that the accumulated income from a testamentary trust created in the will of the decedents mother must be included in the decedents gross estate under Section 2033 of the Internal Revenue Code. T.C. Memo 1981-185. The parties agreed that if the will bestowed on the decedent a right to the income, then the income would be includable in her gross estate. The Tax Court concluded from its factual findings that the testatrix intended the decedent to have a life interest in the accumulated trust income. We affirm the factual findings of the Tax Court because they are not "clearly erroneous." However, we remand the case for the court to consider important legal arguments not previously raised.
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