Legal Opinion
Estate of Spalding v. Commissioner
United States Tax Court
Decided July 30, 1975No. Docket No. 1843-73Unpublished
1Opinion of the Court
ESTATE OF AMY ANN McGINNIS SPALDING, Deceased, CHARLES F. SPALDING, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Spalding v. Commissioner
Docket No. 1843-73.
United States Tax Court
T.C. Memo 1975-250; 1975 Tax Ct. Memo LEXIS 119; 34 T.C.M. (CCH) 1074; T.C.M. (RIA) 750250;
July 30, 1975, Filed
James B. Lewis, for the petitioner.
David N. Brodsky and Kimball K. Ross, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $467,197.62 in estate tax for the estate of Amy Ann McGinnis Spalding. As the parties have settled…
2Cases cited10 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Biewend v. BiewendCalifornia Supreme Court · 1941
- Sutton v. LeibSupreme Court of the United States · 1952
- Colby v. ColbyNevada Supreme Court · 1962
- Feinberg v Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1952
5 more not listed; retrieve them via the Exa API.