Estate of Wilbanks v. Commissioner
United States Tax Court
Held: Petitioner is liable for the addition to tax under section 6651(a) (1).
1Opinion of the Court
ESTATE OF KATE S. WILBANKS, DECEASED, VIRGINIA KATE NICKERSON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Wilbanks v. Commissioner
Docket No. 6751-88
United States Tax Court
T.C. Memo 1991-45; 1991 Tax Ct. Memo LEXIS 64; 61 T.C.M. (CCH) 1779; T.C.M. (RIA) 91045;
February 6, 1991, Filed
Decision will be entered for the respondent.
Held: Petitioner is liable for the addition to tax under section 6651(a) (1).
D. William Garrett, Jr., for the petitioner.
Larry D. Anderson, for the respondent.
WHITAKER, Judge.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
Af…
2Cases cited10 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
- Jackson v. CommissionerUnited States Tax Court · 1986
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
- Estate of Vriniotis v. CommissionerUnited States Tax Court · 1982
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