Legal Opinion
Estate of Cook v. Commissioner
United States Tax Court
Decided December 9, 1993No. Docket No. 9533-87UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF GEORGE B. COOK, DECEASED, G. BRADFORD COOK, EXECUTOR, AND ESTATE OF MARGARET COOK, DECEASED, G. BRADFORD COOK, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cook v. Commissioner
Docket No. 9533-87
United States Tax Court
T.C. Memo 1993-581; 1993 Tax Ct. Memo LEXIS 597; 66 T.C.M. (CCH) 1523;
December 9, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Burton W. Kanter and Harold J. Lipsitz.
For respondent: James M. Cascino and William G. Merkle.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent…
2Cases cited18 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Snow v. CommissionerSupreme Court of the United States · 1974
- Richard J. Todd and Denese W. Todd v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Todd v. CommissionerUnited States Tax Court · 1987
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- LDL Research & Development II, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997