Legal Opinion
Estate of Lauder v. Commissioner
United States Tax Court
Decided December 30, 1992No. Docket No. 21525-87UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF JOSEPH H. LAUDER, DECEASED, LEONARD A. LAUDER AND RONALD S. LAUDER, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lauder v. Commissioner
Docket No. 21525-87
United States Tax Court
T.C. Memo 1992-736; 1992 Tax Ct. Memo LEXIS 784; 64 T.C.M. (CCH) 1643;
December 30, 1992, Filed
For Petitioner: Albert H. Turkus, Ira T. Wender, Bernard J. Long, Jr., Corinne M. Antley, and Maria L. Olsen.
For Respondent: John A. Guarnieri and Clement Shugerman.
HAMBLEN
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Chief Judge: Respondent determined a deficiency of $…
2Cases cited35 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Messing v. CommissionerUnited States Tax Court · 1967
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
30 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Thomas Connelly v. United StatesCourt of Appeals for the Eighth Circuit · 2023