Legal Opinion
Estate of Draper v. Commissioner
United States Tax Court
Decided May 5, 1988No. Docket No. 48263-86Unpublished
1Opinion of the Court
ESTATE OF HARRY K. DRAPER, DECEASED, BARBARA K. DRAPER EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Draper v. Commissioner
Docket No. 48263-86.
United States Tax Court
T.C. Memo 1988-201; 1988 Tax Ct. Memo LEXIS 228; 55 T.C.M. (CCH) 797; T.C.M. (RIA) 88201;
May 5, 1988.
Arthur O. Gormley, Jr., for the petitioner.
David N. Brodsky and Randall P. Andreozzi, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 101,239.97 in petitioner's Federal estate tax and an addition to tax of $ 25,309.99 under…
2Cases cited11 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Jackson v. United StatesSupreme Court of the United States · 1964
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Tingley v. CommissionerUnited States Tax Court · 1954
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
6 more not listed; retrieve them via the Exa API.