Legal Opinion
Estate of Devlin v. Commissioner
United States Tax Court
Decided December 14, 1999No. 8595-98Unpublished
1Opinion of the Court
ESTATE OF LUCILLE R. DEVLIN, DECEASED, C. RONALD LAMBERT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Devlin v. Commissioner
No. 8595-98
United States Tax Court
T.C. Memo 1999-406; 1999 Tax Ct. Memo LEXIS 459; 78 T.C.M. (CCH) 948;
December 14, 1999, Filed
Decision will be entered under Rule 155.
Clark J. Grant, for petitioner.
Deanna R. Kibler and Albert B. Kerkhove, for respondent.
Wells, Thomas B.
WELLS
MEMORANDUM OPINION
WELLS, JUDGE: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 25,735.95. After concessions, 1 the sole…
2Cases cited11 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- King's Court Mobile Home Park, Inc. v. CommissionerUnited States Tax Court · 1992
- Mischke v. MischkeNebraska Supreme Court · 1997
- Box v. BoxNebraska Supreme Court · 1946
- City Bank Farmers Trust Co. v. HoeyCourt of Appeals for the Second Circuit · 1939
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