Legal Opinion
Estate of Adell v. Comm'r
United States Tax Court
Decided May 15, 2014No. Docket No. 24412-12LUnpublishedCited by 4 opinions
1Opinion of the Court
ESTATE OF FRANKLIN Z. ADELL, DECEASED, KEVIN R. ADELL, TEMPORARY CO-PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Adell v. Comm'r
Docket No. 24412-12L
United States Tax Court
T.C. Memo 2014-89; 2014 Tax Ct. Memo LEXIS 90; 107 T.C.M. (CCH) 1463;
May 15, 2014, Filed
Estate of Adell v. Comm'r, T.C. Memo 2013-228, 2013 Tax Ct. Memo LEXIS 263 (T.C., 2013)
Decision will be entered for respondent.
Denis John Conlon, Steven Spencer Brown, and Royal B. Martin, Jr., for petitioner.
Angela B. Reynolds, for respondent.
KERRIGAN, Judge.
KERRIGAN
MEMORANDUM OPINION
KERRIGA…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Lunsford v. Comm'rUnited States Tax Court · 2001
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Edgar G.E. Morgan v. CommissionerUnited States Tax Court · 2018
- Gregory L. Murphy & Monica J. Murphy v. CommissionerUnited States Tax Court · 2019
- Kenneth Gustaf Swanberg v. CommissionerUnited States Tax Court · 2020
- Norris A. Dodson & Helen M. Dodson v. CommissionerUnited States Tax Court · 2020