Legal Opinion
Estate of Rogers v. Commissioner
United States Tax Court
Decided July 8, 1970No. Docket No. 2935-67Unpublished
1Opinion of the Court
Estate of Rochester H. Rogers, deceased, Lois S. Rogers and Marine Midland Trust Company, co-executors, and Lois S. Rogers, surviving spouse v. Commissioner.
Estate of Rogers v. Commissioner
Docket No. 2935-67.
United States Tax Court
T.C. Memo 1970-192; 1970 Tax Ct. Memo LEXIS 166; 29 T.C.M. (CCH) 869; T.C.M. (RIA) 70192;
July 8, 1970, Filed
Sydney R. Rubin, Suite 404, Central Trust Bldg., 44 Exchange St.,Rochester, N. Y., for the petitioners. John D. Steele, Jr., for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following Federal income tax…
2Cases cited9 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Schmitz v. CommissionerUnited States Tax Court · 1968
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
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