Legal Opinion
Estate of Hosmer v. Commissioner
United States Tax Court
Decided February 1, 1973No. Docket No. 1399-70Unpublished
1Opinion of the Court
ESTATE OF CALVIN HOSMER, DECEASED, MANATEE NATIONAL BANK OF BRADENTON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hosmer v. Commissioner
Docket No. 1399-70.
United States Tax Court
T.C. Memo 1973-22; 1973 Tax Ct. Memo LEXIS 263; 32 T.C.M. (CCH) 77; T.C.M. (RIA) 73022;
February 1, 1973, Filed
Gregory J. Porges, for the petitioner.
Donald W. Williamson, Jr., for the respondent.
FAY.
MEMORANDUM OPINION
FAY, Judge: Respondent determined the following deficiencies in Federal income tax of Calvin Hosmer, Sr., deceased (hereinafter referred to as the decedent-taxpayer):
Year
D…
2Cases cited15 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Jack Daniel Distillery, Lem Motlow, Prop., Inc. v. The United StatesUnited States Court of Claims · 1967
- Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. The 1661 CorporationCourt of Appeals for the Fifth Circuit · 1967
- Mennuto v. CommissionerUnited States Tax Court · 1971
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