Legal Opinion
Estate of Lillehei v. Commissioner
United States Tax Court
Decided November 26, 1979No. Docket No. 5865-77Unpublished
1Opinion of the Court
ESTATE OF CLARENCE I. LILLEHEI, JAMES P. LILLEHEI, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lillehei v. Commissioner
Docket No. 5865-77.
United States Tax Court
T.C. Memo 1979-464; 1979 Tax Ct. Memo LEXIS 56; 39 T.C.M. (CCH) 518; T.C.M. (RIA) 79464;
November 26, 1979, Filed
John A. Forrest III, for the petitioner.
Jeffrey D. Lerner, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge; Respondent determined a $20,953.18 deficiency in the Federal estate tax of Clarence I. Lillehei and additions to tax under the provisions of section 6654…
2Cases cited5 opinions
- 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
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Gray v. United StatesDistrict Court, W.D. Missouri · 1978
- Estate of Campbell v. United StatesDistrict Court, D. New Jersey · 1977