Estate of Richard D. Spizzirri, Deceased v. Commissioner of Internal Revenue

Track this case

Case overview

Case Number:

23-14049

Court:

Appellate - 11th Circuit

Nature of Suit:

Agency 

  1. February 27, 2025

    Estate's $3M To Stepkids Deducted As Biz Deal, 11th Circ. Told

    The estate of a deceased corporate attorney told the Eleventh Circuit on Thursday that the U.S. government wrongly taxed $3 million claimed by his stepchildren, arguing that the amount was properly deducted as a contracted business transaction under the Internal Revenue Code.

  2. June 06, 2024

    Estate Entitled To Deduct Payouts To Stepkids, 11th Circ. Told

    The U.S. Tax Court wrongly denied deductions to a former attorney's $81 million estate for million-dollar payouts it made to his stepchildren after they sued, the estate told the Eleventh Circuit, saying the payments satisfied legitimate claims against the estate and were therefore deductible.