Legal Opinion

Estate of Tenenbaum v. Commissioner

United States Tax Court

Decided January 31, 1995No. Docket No. 11378-93Unpublished

1Opinion of the Court

ESTATE OF DORIS Z. TENENBAUM, DECEASED, THIRD NATIONAL BANK IN NASHVILLE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Tenenbaum v. Commissioner

Docket No. 11378-93

United States Tax Court

T.C. Memo 1995-48; 1995 Tax Ct. Memo LEXIS 41; 69 T.C.M. (CCH) 1787; T.C.M. (RIA) 95048;

January 31, 1995, Filed

Decision will be entered under Rule 155.

For petitioner: James C. Gooch.

For respondent: Edsel Ford Holman, Jr.

GERBER

GERBER

MEMORANDUM OPINION

GERBER, Judge: Respondent determined a deficiency of $ 226,228 in petitioner's Federal estate tax liability. After concessions,…

2Cases cited2 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. Williams v. CommissionerUnited States Tax Court · 1994

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