Legal Opinion

Estate of McNamee v. Commissioner

United States Tax Court

Decided July 14, 1994No. Docket No. 8789-91Unpublished

1Opinion of the Court

ESTATE OF CAROL M. McNAMEE, DECEASED, ANTHONY C. MORICI, JR., EXECUTOR, AND THE CAROL M. McNAMEE TRUST AGREEMENT, DATED OCTOBER 12, 1981, ANTHONY C. MORICI, JR., AND EILEEN McNAMEE, TRUSTEES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of McNamee v. Commissioner

Docket No. 8789-91

United States Tax Court

T.C. Memo 1994-322; 1994 Tax Ct. Memo LEXIS 329; 68 T.C.M. (CCH) 86;

July 14, 1994, Filed

Decision will be entered for respondent.

For petitioner: David W. Hettig and Charles C. Marson.

For respondent: Stephen R. Asmussen.

RAUM

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner…

2Cases cited3 opinions

  1. Jerry W. Carlton, of the Will of Willametta K. Day v. United StatesCourt of Appeals for the Ninth Circuit · 1992
  2. Ferman v. United StatesDistrict Court, E.D. Louisiana · 1992
  3. Bertha Paglin Ferman, Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1993

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