Legal Opinion
Estate of Beyer v. Commissioner
United States Tax Court
Decided January 30, 1974No. Docket No. 2631-71Unpublished
1Opinion of the Court
ESTATE OF JACOB BEYER, DECEASED, ELEANOR B. ZIPSER, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Beyer v. Commissioner
Docket No. 2631-71.
United States Tax Court
T.C. Memo 1974-24; 1974 Tax Ct. Memo LEXIS 291; 33 T.C.M. (CCH) 111; T.C.M. (RIA) 74024;
January 30, 1974, Filed.
Peter R. Newman, for the petitioner.
Michael K. Phalin, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in estate tax of The Estate of Jacob Beyer in the amount of $17,975.62. The issue for decision is whether, the value at the date of decedent's…
2Cases cited8 opinions
- Rastetter v. . HoenningerNew York Court of Appeals · 1915
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- In Re the Will of WoollardNew York Court of Appeals · 1946
- United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, DeceasedCourt of Appeals for the Second Circuit · 1962
- Estate of Edward N. Opal, Deceased, Mae Opal, Now by Remarriage Known as Mae Konefsky v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
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