Legal Opinion

ESTATE OF MARY B. BULL v. COMMISSIONER

United States Tax Court

Decided April 13, 2001No. 4908-99Unpublished

1Opinion of the Court

ESTATE OF MARY B. BULL, DECEASED, JOHN N. EDDY AND THOMAS R. EDDY, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ESTATE OF MARY B. BULL v. COMMISSIONER

4908-99

United States Tax Court

T.C. Memo 2001-92; 2001 Tax Ct. Memo LEXIS 115; 81 T.C.M. (CCH) 1519;

April 13, 2001, Filed

Decision will be entered under Rule 155.

Karen L. Hawkins, for petitioner.

G. Michelle Ferreira, for respondent.

Gerber, Joel

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, JUDGE: Respondent determined an estate tax deficiency in the amount of $ 347,219, all of which is in dispute. The following…

2Cases cited9 opinions

  1. United States v. CartwrightSupreme Court of the United States · 1973
  2. The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
  3. Estate of Andrews v. CommissionerUnited States Tax Court · 1982
  4. United States v. StapfSupreme Court of the United States · 1964
  5. Estate of Hall v. CommissionerUnited States Tax Court · 1989

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