Legal Opinion
Buckley v. Commissioner
United States Tax Court
Decided October 29, 1981No. Docket Nos. 9321-79, 9322-79Unpublished
1Opinion of the Court
MARGO A. BUCKLEY (Donor), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent., ESTATE OF WILLIAM E. BUCKLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buckley v. Commissioner
Docket Nos. 9321-79, 9322-79.
United States Tax Court
T.C. Memo 1981-638; 1981 Tax Ct. Memo LEXIS 106; 42 T.C.M. (CCH) 1592; T.C.M. (RIA) 81638;
October 29, 1981.
G. Wells Anderson, for the petitioners.
Maureen T. O'Brien, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an estate tax deficiency of $ 35,122.36 in respect of the Estate of William E. Buckley and a gift tax…
2Cases cited11 opinions
- Banco Nacional De Cuba v. SabbatinoSupreme Court of the United States · 1964
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Fischer v. CommissionerUnited States Tax Court · 1968
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Stevens Bros. Foundation, Inc. v. CommissionerUnited States Tax Court · 1962
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