Legal Opinion

Estate of Prox v. Commissioner

United States Tax Court

Decided July 21, 1976No. Docket No. 10091-74Unpublished

1Opinion of the Court

ESTATE OF ROBERT F. PROX, Deceased, AIMEE M. PROX, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Prox v. Commissioner

Docket No. 10091-74.

United States Tax Court

T.C. Memo 1976-229; 1976 Tax Ct. Memo LEXIS 176; 35 T.C.M. (CCH) 1003; T.C.M. (RIA) 760229;

July 21, 1976, Filed

Benjamin G. Cox, for the petitioner.

Robert P. Ruwe, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $8,504.56 in the estate tax of the estate of Robert F. Prox. The parties have settled certain issues, leaving for our…

2Cases cited31 opinions

  1. Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
  2. Mulvane v. RudeIndiana Supreme Court · 1896
  3. Pipe v. CommissionerUnited States Tax Court · 1954
  4. Commissioner of Internal Revenue v. Estate of Harry A. Ellis, Deceased, Helen R. Ellis, Bernard B. Largman and Dan Denenberg, ExecutorsCourt of Appeals for the Third Circuit · 1958
  5. Skinner v. SpannIndiana Supreme Court · 1911

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