Legal Opinion

Estate of Bachman v. Commissioner

United States Tax Court

Decided June 12, 1975No. Docket No. 910-73Unpublished

1Opinion of the Court

ESTATE OF MARIE BACHMAN, Deceased, THE INDIANA NATIONAL BANK, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Bachman v. Commissioner

Docket No. 910-73.

United States Tax Court

T.C. Memo 1975-186; 1975 Tax Ct. Memo LEXIS 189; 34 T.C.M. (CCH) 800; T.C.M. (RIA) 750186;

June 12, 1975, Filed

Charles F. Cremer, Jr., for the petitioner.

Thomas J. Meyer, for the respondent.

IRWIN

MEMORANDUM FINDINGS OF FACT AND OPINION

IRWIN, Judge: Respondent determined a deficiency in the estate tax of the decedent in the amount of $103,767.50. It having been conceded by respondent that the…

2Cases cited9 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  3. Edgar v. CommissionerUnited States Tax Court · 1971
  4. Alexander v. CommissionerUnited States Tax Court · 1955
  5. Hopkins v. CommissionerUnited States Tax Court · 1949

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