Legal Opinion
Estate of Rosen v. Comm'r
United States Tax Court
Decided June 1, 2006No. Nos. 7575-04, 7576-04UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF LILLIE ROSEN, DECEASED, ILENE FIELD AND HERBERT SILVER, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF LILLIE ROSEN, DECEASED, DONOR, ILENE FIELD AND HERBERT SILVER, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Rosen v. Comm'r
Nos. 7575-04, 7576-04
United States Tax Court
T.C. Memo 2006-115; 2006 Tax Ct. Memo LEXIS 116; 91 T.C.M. (CCH) 1220;
June 1, 2006, Filed
Marvin A. Kirsner, Daniel D. Mielnicki, G. Michelle Ferreira, and Jerome M. Hesch, for petitioners.
John T. Lortie, Kenneth A.…
2Cases cited41 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Recklitis v. CommissionerUnited States Tax Court · 1988
- United States v. ByrumSupreme Court of the United States · 1972
36 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Bullock v. Comm'rUnited States Tax Court · 2017
- Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020