Legal Opinion

Estate of Zimmerman v. Commissioner

United States Tax Court

Decided May 30, 1985No. Docket Nos. 30981-83, 30984-83Unpublished

1Opinion of the Court

ESTATE OF DONALD ZIMMERMAN, DECEASED, JONATHAN WAYNE ZIMMERMAN, EXECUTOR, AND EDITH ZIMMERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JONATHAN ZIMMERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Estate of Zimmerman v. Commissioner

Docket Nos. 30981-83, 30984-83.

United States Tax Court

T.C. Memo 1985-259; 1985 Tax Ct. Memo LEXIS 373; 49 T.C.M. (CCH) 1616; T.C.M. (RIA) 85259;

May 30, 1985.

Allen Kanter an Alan Morgan, for the petitioners.

Judy Jacobs, for the respondent.

PANUTHOS

MEMORANDUM OPINION

PANUTHOS, Special Trial Judge: These consolidated cases were…

2Cases cited8 opinions

  1. United States v. DavisSupreme Court of the United States · 1970
  2. Coates Trust v. CommissionerUnited States Tax Court · 1970
  3. Rose Ann Coates Trust, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-RespondentCourt of Appeals for the Ninth Circuit · 1973
  4. Estate of Runnels v. CommissionerUnited States Tax Court · 1970
  5. Paparo v. CommissionerUnited States Tax Court · 1979

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