Legal Opinion
Estate of Sweeney v. Commissioner
United States Tax Court
Decided April 16, 1980No. Docket Nos. 8293-76, 276-78UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Independent Executrix, and JANE A. SWEENEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Executrix, and JANE A. SWEENEY, Surviving Spouse, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Sweeney v. Commissioner
Docket Nos. 8293-76, 276-78.
United States Tax Court
T.C. Memo 1980-120; 1980 Tax Ct. Memo LEXIS 464; 40 T.C.M. (CCH) 171; T.C.M. (RIA) 80120;
April 16, 1980, Filed
Donald J. Forman, for the petitioners.
William P. Hardeman, for the respondent.
2Cases cited7 opinions
- Simpson v. CommissionerUnited States Tax Court · 1975
- Manouchehr and Lila M. Azad v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Estate of Stein v. CommissionerUnited States Tax Court · 1963
- Sparrow v. CommissionerUnited States Board of Tax Appeals · 1929
- Commissioner of Internal Revenue v. Meldrum & Fewsmith, Inc.Court of Appeals for the Sixth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- A. Duda & Sons, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1977