Legal Opinion

Estate of De Vos v. Commissioner

United States Tax Court

Decided June 30, 1975No. Docket No. 4517-73Unpublished

1Opinion of the Court

ESTATE OF GEORGE C. DE VOS, GEORGE B. CATLIN, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of De Vos v. Commissioner

Docket No. 4517-73.

United States Tax Court

T.C. Memo 1975-216; 1975 Tax Ct. Memo LEXIS 162; 34 T.C.M. (CCH) 933; T.C.M. (RIA) 750216;

June 30, 1975, Filed

James L. Howlett, for the petitioner.

Daniel J. Westerbeck, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in the estate tax of the Estate of George C. DeVos in the amount of $3,805 and an addition to tax under section 6651(a),…

2Cases cited21 opinions

  1. Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
  2. Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
  3. Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
  4. Duttenhofer v. CommissionerUnited States Tax Court · 1967
  5. R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960

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