Legal Opinion
Estate of Sirmans v. Commissioner
United States Tax Court
Decided May 28, 1997No. Docket No. 8466-94Unpublished
1Opinion of the Court
ESTATE OF JUANITA F. SIRMANS, DECEASED, DAN L. SIRMANS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Sirmans v. Commissioner
Docket No. 8466-94
United States Tax Court
T.C. Memo 1997-241; 1997 Tax Ct. Memo LEXIS 277; 73 T.C.M. (CCH) 2846;
May 28, 1997, Filed
Decision will be entered under Rule 155.
David M. Green and Thomas Gallo, for petitioner.
Lawrence B. Austin and Lawrence Green, for respondent.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined an estate tax deficiency of $ 123,087.43 with respect to the Estate of Juanita F.…
2Cases cited10 opinions
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Parker v. CommissionerUnited States Tax Court · 1986
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Chiu v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.