Legal Opinion
Estate of Coates v. Commissioner
United States Tax Court
Decided December 2, 1986No. Docket No. 44133-85Unpublished
1Opinion of the Court
ESTATE OF CONSTANCE COATES, DECEASED, PEARL K. KARTER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Coates v. Commissioner
Docket No. 44133-85.
United States Tax Court
T.C. Memo 1986-574; 1986 Tax Ct. Memo LEXIS 34; 52 T.C.M. (CCH) 1122; T.C.M. (RIA) 86574;
December 2, 1986.
William Stitzer, for the petitioner.
Will E. McLeod, for the respondent.
DINAN
MEMORANDUM FINDINGS OF FACT AND OPINION
DINAN, Special Trial Judge: This case is before the Court on respondent's motion to dismiss for lack of jurisdiction filed February 27, 1986, pursuant to Rule 40 1 and was assigned…
2Cases cited5 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Sanborn v. HelveringCourt of Appeals for the Eighth Circuit · 1940
- Sanborn v. CommissionerUnited States Board of Tax Appeals · 1939
- Rhodes v. CommissionerUnited States Board of Tax Appeals · 1941
- Estate of Sivyer v. CommissionerUnited States Tax Court · 1975