Legal Opinion

Estate of Slutsky v. Commissioner

United States Tax Court

Decided September 20, 1983No. Docket Nos. 8843-79, 8844-79, 5168-82, 5169-82Unpublished

1Opinion of the Court

ESTATE OF BEN J. SLUTSKY, DECEASED, DONOR, JULIUS SLUTSKY, CO-EXECUTOR, ET AL 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Slutsky v. Commissioner

Docket Nos. 8843-79, 8844-79, 5168-82, 5169-82.

United States Tax Court

T.C. Memo 1983-578; 1983 Tax Ct. Memo LEXIS 208; 46 T.C.M. (CCH) 1423; T.C.M. (RIA) 83578;

September 20, 1983.

Joseph B. Murphy, for the petitioners in docket Nos. 8843-79 and 8844-79.

Benjamin Lewis and Joseph Lapatin for the petitioners in docket Nos. 5168-82 and 5169-82.

Bradford A. Johnson, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

CO…

2Cases cited16 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Burnet v. GuggenheimSupreme Court of the United States · 1933
  3. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  4. Messing v. CommissionerUnited States Tax Court · 1967
  5. Fischer v. CommissionerUnited States Tax Court · 1968

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