Legal Opinion
Estate of Lohman v. Commissioner
United States Tax Court
Decided February 3, 1972No. Docket No. 5170-69Unpublished
1Opinion of the Court
Estate of Anna A. Lohman, Deceased, Manufacturers Hanover Trust Company and Genevieve R. F. Lohman, Administrators, C.T.A. v. Commissioner.
Estate of Lohman v. Commissioner
Docket No. 5170-69.
United States Tax Court
T.C. Memo 1972-27; 1972 Tax Ct. Memo LEXIS 228; 31 T.C.M. (CCH) 96; T.C.M. (RIA) 72027;
February 3, 1972, Filed.
Richard J. Concannon, Kelly, Drye, Warren, Clark, Carr & Ellis, New York, N. Y., for the petitioner. Agatha J. Vorsanger, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the…
2Cases cited11 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Wilson v. CommissionerUnited States Tax Court · 1943
- Dallas Brass & Copper Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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