Legal Opinion
Estate of McArdle v. Commissioner
United States Tax Court
Decided February 17, 1981No. Docket No. 15343-80Unpublished
1Opinion of the Court
ESTATE OF HAZEL McARDLE, DECEASED, PATRICIA POTTER TALBOT, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McArdle v. Commissioner
Docket No. 15343-80.
United States Tax Court
T.C. Memo 1981-60; 1981 Tax Ct. Memo LEXIS 686; 41 T.C.M. (CCH) 860; T.C.M. (RIA) 81060;
February 17, 1981.
Richard F. Bush, for the petitioner.
Robert B. Marino, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $ 75,906.35 in the Federal estate tax of the Estate of Hazel McArdle. After concessions, the only issue is whether the value of a trust over…
2Cases cited8 opinions
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Estate of Gilchrist v. CommissionerUnited States Tax Court · 1977
- In re the Estate of SeidmanAppellate Division of the Supreme Court of the State of New York · 1977
- Bloomington Mining Co. v. Brooklyn Hygienic Ice Co.Appellate Division of the Supreme Court of the State of New York · 1901
- In re the Estate of SolingerNew York Surrogate's Court · 1956
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