Legal Opinion
Estate of Chagra v. Commissioner
United States Tax Court
Decided July 11, 1990No. Docket No. 7887-86Unpublished
1Opinion of the Court
ESTATE OF LEE CHAGRA, DECEASED, JOSEPH ABRAHAM, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Chagra v. Commissioner
Docket No. 7887-86
United States Tax Court
T.C. Memo 1990-352; 1990 Tax Ct. Memo LEXIS 364; 60 T.C.M. (CCH) 104; T.C.M. (RIA) 90352;
July 11, 1990, Filed
Decision will be entered under Rule 155.
Towner Leeper and John Leeper, for the petitioner.
Byron Calderon and C. Joseph Craven, for the respondent.
HAMBLEN, Judge.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 193,364 in the Federal estate tax liability of…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. BoyleSupreme Court of the United States · 1985
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
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