Legal Opinion
Estate of Tessmer v. Commissioner
United States Tax Court
Decided August 18, 1994No. Docket No. 14714-92Unpublished
1Opinion of the Court
ESTATE OF HENRY L. TESSMER, DECEASED, MINNIE TESSMER, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Tessmer v. Commissioner
Docket No. 14714-92
United States Tax Court
T.C. Memo 1994-401; 1994 Tax Ct. Memo LEXIS 414; 68 T.C.M. (CCH) 440;
August 18, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: James W. Childs.
For respondent: Susan T. Mosley.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $ 683,248.
The sole issue for decision is whether the amount petitioner claimed as a…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- United States v. StapfSupreme Court of the United States · 1964
18 more not listed; retrieve them via the Exa API.