Legal Opinion
ESTATE OF ELMA MIDDLETON DAILEY v. COMMISSIONER
United States Tax Court
Decided October 3, 2001No. 6251-00; No. 6262-00UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF ELMA MIDDLETON DAILEY, DECEASED, DONOR, K. ROBERT DAILEY, II, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF ELMA MIDDLETON DAILEY, DECEASED, K. ROBERT DAILEY, II, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF ELMA MIDDLETON DAILEY v. COMMISSIONER
No. 6251-00; No. 6262-00
United States Tax Court
T.C. Memo 2001-263; 2001 Tax Ct. Memo LEXIS 299; 82 T.C.M. (CCH) 710;
October 3, 2001, Filed
Decisions will be entered for petitioners.
Harold A. Chamberlain and Michael C. Riddle, for petitioners.
Richard T. Cummings, for respondent.
Fo…
2Cases cited4 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Estate of Strangi v. CommissionerUnited States Tax Court · 2000
- Knight v. CommissionerUnited States Tax Court · 2000
- Kerr v. CommissionerUnited States Tax Court · 1999
3Cited by2 opinions
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007