Legal Opinion
Estate of Holmes v. Commissioner
United States Tax Court
Decided September 26, 1991No. Docket No. 27129-89UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ROY E. HOLMES, DECEASED, SHIRLEY POISL, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Holmes v. Commissioner
Docket No. 27129-89
United States Tax Court
T.C. Memo 1991-477; 1991 Tax Ct. Memo LEXIS 526; 62 T.C.M. (CCH) 839; T.C.M. (RIA) 91477;
September 26, 1991, Filed
Decision will be entered under Rule 155.
Robert E. Sharp, for the petitioner.
J. Paul Knap, for the respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 105,696 in petitioner's Federal estate tax. After a stipulation of…
2Cases cited17 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Harwood v. CommissionerUnited States Tax Court · 1984
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016