Legal Opinion
Estate of Walker Pidgeon v. Commissioner
United States Tax Court
Decided May 18, 1995No. Docket No. 10961-93Unpublished
1Opinion of the Court
ESTATE OF EVELYN WALKER PIDGEON, DECEASED, FIRST TENNESSEE BANK, NATIONAL ASSOCIATION, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Walker Pidgeon v. Commissioner
Docket No. 10961-93
United States Tax Court
T.C. Memo 1995-218; 1995 Tax Ct. Memo LEXIS 220; 69 T.C.M. (CCH) 2638;
May 18, 1995, Filed
Decision will be entered for respondent.
For petitioner: Allan J. Wade
For respondent: Edsel Ford Holman, Jr.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 118,392.49. The sole…
2Cases cited18 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Bank of New York v. Amoco Oil Co.Court of Appeals for the Second Circuit · 1994
- Darby v. CommissionerUnited States Tax Court · 1991
- Newman v. CommissionerUnited States Tax Court · 1977
- Daugherty v. DaughertyTennessee Supreme Court · 1990
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