Legal Opinion

Estate of Dickerson v. Commissioner

United States Tax Court

Decided April 1, 1997No. Docket Nos. 23458-94, 23459-94, 23518-94Unpublished

1Opinion of the Court

ESTATE OF DAVID J. DICKERSON, DECEASED, DOROTHY DICKERSON, EXECUTOR AND DOROTHY DICKERSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Dickerson v. Commissioner

Docket Nos. 23458-94, 23459-94, 23518-94

United States Tax Court

T.C. Memo 1997-165; 1997 Tax Ct. Memo LEXIS 185; 73 T.C.M. (CCH) 2506;

April 1, 1997, Filed

Decisions will be entered under Rule 155.

Audrey J. Orlando, for petitioners.

Lavonne D. Lawson, for respondent.

VASQUEZ

VASQUEZ

MEMORANDUM OPINION

VASQUEZ, Judge: Respondent determined the following deficiencies in, additions to, and penalties on…

2Cases cited42 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. United States v. BoyleSupreme Court of the United States · 1985
  5. Neely v. CommissionerUnited States Tax Court · 1985

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