Legal Opinion
Estate of Schwab v. Commissioner
United States Tax Court
Decided September 3, 1981No. Docket No. 14258-78UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF GERTRUDE H. SCHWAB; SUZANNE S. McMURRAY and JAMES G. SCHWAB, CO-EXECUTORS and CO-TRUSTEES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Schwab v. Commissioner
Docket No. 14258-78.
United States Tax Court
T.C. Memo 1981-487; 1981 Tax Ct. Memo LEXIS 256; 42 T.C.M. (CCH) 989; T.C.M. (RIA) 81487;
September 3, 1981.
Lewis C. Murtaugh, for the petitioner.
Val J. Albright, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency of $ 50,076.01 in petitioner's Federal estate tax. The only issue for our…
2Cases cited13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998