Legal Opinion
Estate of Swallen v. Commissioner
United States Tax Court
Decided April 6, 1993No. Docket No. 10296-91UnpublishedCited by 5 opinions
1Opinion of the Court
ESTATE OF COYLA BURNELL SWALLEN, DECEASED, S. PAUL MATHEWS AND ROBERT A. DAVIS, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Swallen v. Commissioner
Docket No. 10296-91
United States Tax Court
T.C. Memo 1993-149; 1993 Tax Ct. Memo LEXIS 141; 65 T.C.M. (CCH) 2332;
April 6, 1993, Filed
For petitioner: Thomas C. Rink and Cynthia A. Fazio.
For respondent: Jeffrey L. Bassin.
HAMBLEN
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Chief Judge: Respondent determined a deficiency of $ 741,689 in petitioner's Federal estate tax. In addition, respondent determined…
2Cases cited15 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Zaentz v. CommissionerUnited States Tax Court · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- ESTATE OFCourt of Appeals for the Sixth Circuit · 1996
- Estate of Hans W. Vahlteich v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- Swallen v. CommissionerCourt of Appeals for the Sixth Circuit · 1996
- Estate of Tessmer v. CommissionerUnited States Tax Court · 1994
- Estate of Vahlteich v. CommissionerUnited States Tax Court · 1994