Legal Opinion
Estate of Cassidy v. Commissioner
United States Tax Court
Decided January 22, 1985No. Docket No. 26713-83UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF SARA C. CASSIDY, DECEASED, PAUL H. CASSIDY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cassidy v. Commissioner
Docket No. 26713-83.
United States Tax Court
T.C. Memo 1985-37; 1985 Tax Ct. Memo LEXIS 594; 49 T.C.M. (CCH) 580; T.C.M. (RIA) 85037;
January 22, 1985
Andrew M. Stephens, for the petitioner.
Scott R. Cox, for the respondent.
KORNER
MEMORANDUM OPINION
KORNER, Judge: Respondent determined a deficiency in Federal estate tax against the Estate of Sara C. Cassidy in the amount of $108,621.71. After concessions, the issue which we must determine is…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- United States v. MerriamSupreme Court of the United States · 1923
14 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Zabel v. United StatesDistrict Court, D. Nebraska · 1998