Legal Opinion
Estate of Cummins v. Commissioner
United States Tax Court
Decided November 9, 1993No. Docket No. 29856-91Unpublished
1Opinion of the Court
ESTATE OF LARCH M. CUMMINS, DECEASED, ELSIE COOLEY AND WANDA HICKSON, CO-PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cummins v. Commissioner
Docket No. 29856-91
United States Tax Court
T.C. Memo 1993-518; 1993 Tax Ct. Memo LEXIS 529; 66 T.C.M. (CCH) 1232;
November 9, 1993, Filed
Decision will be entered for respondent.
Arthur P. Altstatt, for petitioner.
Gerald W. Douglas, for respondent.
RUWE
RUWE
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $ 64,978. The sole issue for decision is…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States Trust Co. v. HelveringSupreme Court of the United States · 1939
- Kyung Sup Ahn, M.C., P.C. v. Rooney, Pace Inc.District Court, S.D. New York · 1985
- Belton v. BuesingOregon Supreme Court · 1965
- Manning v. United States National BankOregon Supreme Court · 1944
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