Legal Opinion
Estate of Shapiro v. Commissioner
United States Tax Court
Decided October 20, 1993No. Docket No. 28404-90UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF BENJAMIN SHAPIRO, DECEASED, SAUL A. SHAPIRO AND STEPHEN SHAPIRO, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Shapiro v. Commissioner
Docket No. 28404-90
United States Tax Court
T.C. Memo 1993-483; 1993 Tax Ct. Memo LEXIS 497; 66 T.C.M. (CCH) 1067;
October 20, 1993, Filed
For petitioner: Bernard S. Mark and Richard S. Kestenbaum.
For respondent: Steven R. Winningham and Brian Condon.
HAMBLEN
HAMBLEN
MEMORANDUM OPINION
HAMBLEN, Chief Judge: This matter is before the Court on the parties' cross-motions for partial summary judgment filed pursuant to Rule 121. 1
Th…
2Cases cited28 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Zaentz v. CommissionerUnited States Tax Court · 1988
- In re the Accounting of United States Trust Co.New York Court of Appeals · 1957
- In Re the Accounting of the United States Trust Co.New York Court of Appeals · 1933
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Benjamin Shapiro, Deceased, Saul A. Shapiro, and Stephen Shapiro v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997