Legal Opinion
Estate of Love v. Commissioner
United States Tax Court
Decided August 30, 1989No. Docket No. 5648-87UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF MARGARET D. LOVE, DECEASED, ANNE LOVE HALL AND STANARD T. KLINEFELTER, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Love v. Commissioner
Docket No. 5648-87
United States Tax Court
T.C. Memo 1989-470; 1989 Tax Ct. Memo LEXIS 470; 57 T.C.M. (CCH) 1479; T.C.M. (RIA) 89470;
August 30, 1989
Stanard T. Klinefelter, for the petitioner.
Kim A. Palmerino and John F. Dean, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $ 136,193.32. After concessions, the…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rubenstein v. United StatesDistrict Court, S.D. Florida · 1993