Legal Opinion
Estate of English v. Commissioner
United States Tax Court
Decided October 31, 1985No. Docket No. 12178-83UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF HOMER O. ENGLISH, DECEASED, DONALD E. CHAPIN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of English v. Commissioner
Docket No. 12178-83.
United States Tax Court
T.C. Memo 1985-549; 1985 Tax Ct. Memo LEXIS 84; 50 T.C.M. (CCH) 1362; T.C.M. (RIA) 85549;
October 31, 1985.
John N. McNamara, Jr. and Linda J. Whitaker, for the petitioner.
Mark H. Howard, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: In a statutory notice dated February 22, 1983, respondent determined a deficiency of $260,293 in petitioner's Federal…
2Cases cited8 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Messing v. CommissionerUnited States Tax Court · 1967
- McShain v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986
- Estate of Musgrove v. United StatesUnited States Court of Federal Claims · 1995
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1986