Legal Opinion
Estate of Blair v. Commissioner
United States Tax Court
Decided July 11, 1988No. Docket No. 27560-87UnpublishedCited by 5 opinions
1Opinion of the Court
ESTATE OF BRADLEY B. BLAIR, DECEASED, CAROLYN R. BLAIR, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Blair v. Commissioner
Docket No. 27560-87.
United States Tax Court
T.C. Memo 1988-296; 1988 Tax Ct. Memo LEXIS 322; 55 T.C.M. (CCH) 1246; T.C.M. (RIA) 88296;
July 11, 1988.
Gary D. Eisenberg, for the petitioner.
Thomas F. Eagan, for the respondent.
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was considered pursuant to the provisions of section 7443A(b)(4) of the Internal Revenue Code of 1986. 1
Respondent determined a deficiency in…
2Cases cited7 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Portales National Bank v. BellinNew Mexico Court of Appeals · 1982
- Estate of Neisen v. CommissionerUnited States Tax Court · 1987
- Lamphear v. AlchNew Mexico Supreme Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Liberty National Bank & Trust Company, Estate of Terry H. Fischer, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1989
- Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990
- Estate of Levitt v. CommissionerUnited States Tax Court · 1990