Legal Opinion
Estate of Santry v. Commissioner
United States Tax Court
Decided July 19, 1982No. Docket No. 5018-80Unpublished
1Opinion of the Court
ESTATE OF MARY AUGUSTA SANTRY, EMIL SEBETIC and MARGARET LOUISE EMMET, Executors, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Santry v. Commissioner
Docket No. 5018-80.
United States Tax Court
T.C. Memo 1982-400; 1982 Tax Ct. Memo LEXIS 343; 44 T.C.M. (CCH) 488; T.C.M. (RIA) 82400;
July 19, 1982.
Emil Sebetic, for the petitioners.
Christopher B. Sterner, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Chief Judge: Respondent determined a deficiency of $18,751.70 in petitioner's Federal estate tax. The sole issue for our determination is whether the transfer of…
2Cases cited14 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Oliver v. BellCourt of Appeals for the Third Circuit · 1939
- McIntosh v. CommissionerUnited States Tax Court · 1956
- Estate of Honickman v. CommissionerUnited States Tax Court · 1972
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