Legal Opinion
Estate of Spear v. Commissioner
United States Tax Court
Decided August 11, 1997No. Docket No. 3276-87Unpublished
1Opinion of the Court
ESTATE OF LEON SPEAR, DECEASED, JEANNETTE SPEAR, HARVEY SPEAR, AND ROBIN SPEAR, ADMINISTRATORS, AND JEANNETTE SPEAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Spear v. Commissioner
Docket No. 3276-87
United States Tax Court
T.C. Memo 1997-366; 1997 Tax Ct. Memo LEXIS 439; 74 T.C.M. (CCH) 305; T.C.M. (RIA) 97366;
August 11, 1997, Filed
An appropriate order will be issued denying petitioners' motion for an award of administrative and litigation costs.
Barry A. Furman, for petitioners.
Ruth M. Spadaro and James C. Fee, Jr., for respondent.
COLVIN
COLVIN
MEMORANDUM OPINION
COLVIN,…
2Cases cited17 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. MasseiSupreme Court of the United States · 1958
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Powers v. CommissionerUnited States Tax Court · 1993
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