Legal Opinion
Estate of Mangione v. Commissioner
United States Tax Court
Decided July 21, 1986No. Docket No. 31883-83Unpublished
1Opinion of the Court
ESTATE OF LAWRENCE B. MANGIONE, DECEASED, PETER L. MANGIONE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Mangione v. Commissioner
Docket No. 31883-83.
United States Tax Court
T.C. Memo 1986-296; 1986 Tax Ct. Memo LEXIS 309; 51 T.C.M. (CCH) 1452; T.C.M. (RIA) 86296;
July 21, 1986.
Martin S. Korey and Sherwin I. Pogrund, for the petitioner.
Vikki L. Pryor, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency in petitioner's Federal estate tax liability in the amount of $90,764.42. After concessions, the sole remaining issue is…
2Cases cited7 opinions
- Edwards v. SlocumSupreme Court of the United States · 1924
- Estate of Littick v. CommissionerUnited States Tax Court · 1958
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Mildred E. Walter, Executors De Bonis Non of the Estate of Gertrude C. Walter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- Estate of Johnson v. CommissionerUnited States Tax Court · 1981
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