Legal Opinion
Estate of Maxant v. Commissioner
United States Tax Court
Decided September 22, 1980No. Docket No. 11721-77Unpublished
1Opinion of the Court
ESTATE OF RICHARD C. MAXANT, HARRIETT E. MAXANT, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Maxant v. Commissioner
Docket No. 11721-77.
United States Tax Court
T.C. Memo 1980-414; 1980 Tax Ct. Memo LEXIS 171; 40 T.C.M. (CCH) 1328; T.C.M. (RIA) 80414;
September 22, 1980, Filed
Robert U. Holden and Arthur J. Travers, for the petitioner.
Barry J. Laterman, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency of $18,378.61 in petitioner's Federal estate tax, as well as an addition to tax of $4,360.49…
2Cases cited19 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Ferguson v. CommissionerUnited States Tax Court · 1950
- Commissioner of Internal Revenue v. ProutyCourt of Appeals for the First Circuit · 1940
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
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