Legal Opinion
Estate of Geraci v. Commissioner
United States Tax Court
Decided April 23, 1973No. Docket No. 6523-71Unpublished
1Opinion of the Court
ESTATE OF ANTHONY GERACI, Deceased, Norma Geraci, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Estate of Geraci v. Commissioner
Docket No. 6523-71
United States Tax Court
T.C. Memo 1973-94; 1973 Tax Ct. Memo LEXIS 194; 32 T.C.M. (CCH) 424; T.C.M. (RIA) 73094;
April 23, 1973, Filed
Rudolph J. Geraci, for the petitioner.
Buckley D. Sowards, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $2,408.24 in petitioner's estate tax and an addition 2 thereto under section 6651(a) 1 of $361.23. 2
Petitioner…
2Cases cited15 opinions
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Duttenhofer v. CommissionerUnited States Tax Court · 1967
- Robinson's Dairy, Inc. v. CommissionerUnited States Tax Court · 1961
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