Legal Opinion
Estate of Glass v. Commissioner
United States Tax Court
Decided April 21, 1981No. Docket No. 10752-78UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF MAUDE V. GLASS, DECEASED, WILLIAM G. GLASS, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Glass v. Commissioner
Docket No. 10752-78.
United States Tax Court
T.C. Memo 1981-191; 1981 Tax Ct. Memo LEXIS 555; 41 T.C.M. (CCH) 1303; T.C.M. (RIA) 81191;
April 21, 1981.
William G. Glass, pro se.
Charles W. Jeglikowski, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency of $ 15,724.44 in the Federal estate tax of decedent Maude V. Glass (Maude), who died on January 1, 1976. The issues are:(1)…
2Cases cited5 opinions
- United States v. Milton Edward BaileyCourt of Appeals for the Third Circuit · 1978
- Fletcher v. FletcherSupreme Court of Oklahoma · 1952
- Atkinson v. BarrSupreme Court of Oklahoma · 1967
- McRae v. CommissionerUnited States Board of Tax Appeals · 1934
- Estate of Rand v. CommissionerUnited States Tax Court · 1957
3Cited by1 opinion
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983