Estate of Brunetti v. Commissioner
United States Tax Court
1Opinion of the Court
ESTATE OF DIONIGI BRUNETTI, DECEASED, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION and S. J. CUTTITTA, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Brunetti v. Commissioner
Docket No. 9398-85
United States Tax Court
T.C. Memo 1988-517; 1988 Tax Ct. Memo LEXIS 544; 56 T.C.M. (CCH) 580; T.C.M. (RIA) 88517;
November 7, 1988.
Aldo P. Guidotti, for the petitioners.
Patricia Ann Golembiewski and Vernon Balmes, for the respondent.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in petitioners' Federal estate tax…
2Cases cited17 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Bolstad v. Wells Fargo Bank American Trust Co.California Supreme Court · 1961
- Estate of ArmstrongCalifornia Supreme Court · 1961
- Buckhantz v. DavidsonCalifornia Court of Appeal · 1963
- Estate of Bixby v. Security First National BankCalifornia Supreme Court · 1961
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3Cited by1 opinion
- Sturtevant v. Greater Los Angeles Zoo Ass'nCalifornia Court of Appeal · 1997