Legal Opinion
Estate of Raney
United States Tax Court
Decided November 30, 1992No. Docket No. 23791-89UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF J.C. RANEY, DECEASED, JO A. RANEY, INDEPENDENT EXECUTRIX, AND JO A. RANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Raney
Docket No. 23791-89
United States Tax Court
T.C. Memo 1992-684; 1992 Tax Ct. Memo LEXIS 722; 64 T.C.M. (CCH) 1409;
November 30, 1992, Filed
Decision will be entered for respondent.
For Petitioners: Donald L. Cuba and William L. Malone.
For Respondent: Russell A. Acree.
HAMBLEN
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Chief Judge: Respondent determined a deficiency in petitioners' 1982 Federal income tax in the amount of $…
2Cases cited13 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Marcello v. CommissionerUnited States Tax Court · 1964
- Patin v. CommissionerUnited States Tax Court · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994