Legal Opinion
Estate of Law v. Commissioner
United States Tax Court
Decided September 29, 1964No. Docket No. 1225-62Unpublished
1Opinion of the Court
Estate of Charles W. Law, Eugene J. Steiner, Pierce Law and C. Blair Law, Executors v. Commissioner.
Estate of Law v. Commissioner
Docket No. 1225-62.
United States Tax Court
T.C. Memo 1964-257; 1964 Tax Ct. Memo LEXIS 83; 23 T.C.M. (CCH) 1554; T.C.M. (RIA) 64257;
September 29, 1964
Eugene J. Steiner and A. Rita Chandellier Glavin, for the petitioner. Joseph Wilkes, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The Commissioner has determined a deficiency of $11,821.19 in estate tax. The issues left for decision are: 1
1. Whether four promissory notes aggregating $10,000,…
2Cases cited18 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Taft v. CommissionerSupreme Court of the United States · 1938
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Wilson v. CommissionerUnited States Tax Court · 1948
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