Legal Opinion
Estate of Allen v. Commissioner
United States Tax Court
Decided March 21, 1989No. Docket No. 16708-87UnpublishedCited by 4 opinions
1Opinion of the Court
ESTATE OF ROBERT L. ALLEN, Deceased, Janice Battles, Executrix and Personal Representative, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Allen v. Commissioner
Docket No. 16708-87.
United States Tax Court
T.C. Memo 1989-111; 1989 Tax Ct. Memo LEXIS 111; 56 T.C.M. (CCH) 1494; T.C.M. (RIA) 89111;
March 21, 1989.
Mitchell S. Fuerst, for the petitioner.
Cheryl B. Harris, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 83,496 in petitioner's Federal estate tax. After concessions, the sole issue for decision is whether the…
2Cases cited16 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Wiggins v. Barrett & Associates, Inc.Oregon Supreme Court · 1983
- Estate of Rolin v. CommissionerUnited States Tax Court · 1977
- Start v. Shell Oil Co.Oregon Supreme Court · 1954
- Estate of Genevieve Rolin, Deceased, Haydee Rolin and Marine Midland Bank New York, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1978
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- 21 Employee Benefits Cas. 1762, Pens. Plan Guide (Cch) P 23937u R. Scott Nickel, as Plan Benefit Administrator of the Thrift Plan of Phillips Petroleum Company Thrift Plan of Phillips Petroleum Company, Plaintiffs-Counter v. Estate of Lurline Estes, Defendant-Cross Estate of Annie J. Layman, Defendant-Counter Claimant-Appellant, Clifford D. Estes Lisa C. Williams, Defendants-Cross Tom Fowler C.W. Fowler R.L. Layman Barbara Peeples, Defendants-Counter Claimants-AppellantsCourt of Appeals for the Fifth Circuit · 1997
- Nickel v. Est of Lurline EstesCourt of Appeals for the Fifth Circuit · 1997
- Nickel v. Est of Lurline EstesCourt of Appeals for the Fifth Circuit · 1997
- Nickel v. Est of Lurline EstesCourt of Appeals for the Fifth Circuit · 1997