Legal Opinion
Estate of Shepherd v. Commissioner
United States Tax Court
Decided November 9, 1989No. Docket No. 8873-88Unpublished
1Opinion of the Court
ESTATE OF CORINNE ALLEN SHEPHERD, DECEASED, CHARLES SHEPHERD, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Shepherd v. Commissioner
Docket No. 8873-88
United States Tax Court
T.C. Memo 1989-610; 1989 Tax Ct. Memo LEXIS 610; 58 T.C.M. (CCH) 671; T.C.M. (RIA) 89610;
November 9, 1989
Bryan Healer, for the petitioner.
Shelley D. Turner, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 12,164.64 in the Federal estate taxes of the Estate of Corinne Allen Shepherd (decedent). After concessions, the sole…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- Kelley v. MarlinTexas Supreme Court · 1986
- United States v. Robert L. CompanionCourt of Appeals for the Second Circuit · 1976
- Corpus Christi Bank and Trust v. Alice National BankTexas Supreme Court · 1969
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