Legal Opinion
Estate of Henry v. Commissioner
United States Tax Court
Decided March 4, 1987No. Docket No. 12210-85Unpublished
1Opinion of the Court
ESTATE OF RICHARD A. HENRY, DECEASED, GERALD C. OPGENORTH, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Henry v. Commissioner
Docket No. 12210-85.
United States Tax Court
T.C. Memo 1987-119; 1987 Tax Ct. Memo LEXIS 115; 53 T.C.M. (CCH) 290; T.C.M. (RIA) 87119;
March 4, 1987.
Larry I. Hanson, for the petitioner.
Mark J. Miller and Nelson E. Shafer, for the respondent.
WELLS
MEMORANDUM OPINION
WELLS, Judge*: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $42,437.00. After concessions, the issues for decision are: (1)…
2Cases cited6 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Schwager v. CommissionerUnited States Tax Court · 1975
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Ackerman v. CommissionerUnited States Board of Tax Appeals · 1929
- Estate of Margrave v. CommissionerUnited States Tax Court · 1978
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