Legal Opinion

Estate of Wildman v. Commissioner

United States Tax Court

Decided December 21, 1989No. Docket No. 1400-87UnpublishedCited by 1 opinion

1Opinion of the Court

ESTATE OF EVELYN LANDSDALE WILDMAN, DECEASED, WELLS FARGO BANK, N.A., FORMERLY KNOWN AS CROCKER NATIONAL BANK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Wildman v. Commissioner

Docket No. 1400-87

United States Tax Court

T.C. Memo 1989-667; 1989 Tax Ct. Memo LEXIS 667; 58 T.C.M. (CCH) 1006; T.C.M. (RIA) 89667;

December 21, 1989; As corrected December 21, 1989

Clarence J. Ferrari, Jr. and Charles H. Sabes, for the petitioner.

Elizabeth L. Groenewegen, for the respondent.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent determined a $ 215,312.34…

2Cases cited28 opinions

  1. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  2. United States v. CartwrightSupreme Court of the United States · 1973
  3. Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
  4. Parker v. CommissionerUnited States Tax Court · 1986
  5. Chiu v. CommissionerUnited States Tax Court · 1985

23 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Estate of Louis F. Bonner, Sr. v. United StatesCourt of Appeals for the Fifth Circuit · 1996

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