Legal Opinion
Estate of Moor v. Commissioner
United States Tax Court
Decided May 27, 1982No. Docket No. 6659-80Unpublished
1Opinion of the Court
ESTATE OF GEORGE H. MOOR, DECEASED, BANCOHIO NATIONAL BANK (formerly THE OHIO NATIONAL BANK OF COLUMBUS), EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Moor v. Commissioner
Docket No. 6659-80.
United States Tax Court
T.C. Memo 1982-299; 1982 Tax Ct. Memo LEXIS 446; 43 T.C.M. (CCH) 1530; T.C.M. (RIA) 82299;
May 27, 1982.
Barry R. Robinson and David A. Swift, for the petitioner.
Eugene P. Bogner, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal estate tax of the estate of George H. Moor, deceased, BancOhio…
2Cases cited17 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Simpson v. United StatesSupreme Court of the United States · 1920
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