Legal Opinion

Estate of Dimarco v. Comm'r

United States Tax Court

Decided September 21, 2015No. Docket No. 1132-14Unpublished

1Opinion of the Court

ESTATE OF JOHN D. DIMARCO, DECEASED, LAURENCE AGNES, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Dimarco v. Comm'r

Docket No. 1132-14

United States Tax Court

T.C. Memo 2015-184; 2015 Tax Ct. Memo LEXIS 194;

September 21, 2015, Filed

Decision will be entered for respondent.

Michael T. Brockbank, for petitioner.

Jane J. Kim, for respondent.

LARO, Judge.

LARO

MEMORANDUM OPINION

LARO, Judge: This case is before the Court for review of a notice of deficiency issued to the Estate of John D. DiMarco (estate) determining a $108,588 deficiency in the estate's Federal income tax…

2Cases cited10 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  3. United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
  4. Bowers v. SlocumCourt of Appeals for the Second Circuit · 1927
  5. 885 Inv. Co. v. CommissionerUnited States Tax Court · 1990

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