# Estate of Clack v. Commissioner

> United States Tax Court · February 29, 1996 · 106 T.C. 131

URL: https://www.frixlaw.com/law-library/cases/4472740

## Case

- **Full name:** ESTATE OF WILLIS EDWARD CLACK, MARSHALL & ILSLEY TRUST COMPANY, CO-PERSONAL REPRESENTATIVE, AND RICHARD E. CLACK, CO-PERSONAL REPRESENTATIVE, Petitoner v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** February 29, 1996
- **Citations:** 106 T.C. 131; 106 T.C. No. 6; 1996 U.S. Tax Ct. LEXIS 6
- **Precedential status:** Published
- **Opinion:** Dissent by Chiechi
- **Judges:** WELLS,HAMBLEN,JACOBS,WRIGHT,RUWE,COLVIN,LARO,FOLEY,VASQUEZ,CHABOT,SWIFT,GERBER,JACOBS,PARR,COLVIN,FOLEY,VASQUEZ,BEGHE,COHEN,HALPERN
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472740

## How later opinions describe it (automated extraction)

- concluding it was unnecessary to decide the question of proper appellate venue for a federal estate tax case
- concluding that appellate venue depends on residence of executor of estate
- concluding that appellate venue depends on domicile of decedent

## Opinion text

CHIECHI, J., dissenting: I join in Judge Parker’s dissent to the extent it addresses the QTIP issue. However, in light of the majority’s interpretation of section 2056(b)(7), I do not believe it necessary or appropriate to decide the venue issue that Judge Parker addresses in her dissent. Accordingly, I do not join Judge Parker’s dissent to the extent it considers that issue.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472740. Public record. Not legal advice.