Legal Opinion
Estate of Colley v. Commissioner
United States Tax Court
Decided April 2, 1980No. Docket Nos. 3838-77, 9020-78UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF WOODROW COLLEY, DECEASED, GLADYS COLLEY, INDEPENDENT EXECUTRIX, GLADYS COLLEY, WOODROW COLLEY LUMBER CO., INC., AND COLLEY WHOLESALE LUMBER CO., INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF WOODROW COLLEY, DECEASED, GLADYS COLLEY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Colley v. Commissioner
Docket Nos. 3838-77, 9020-78.
United States Tax Court
T.C. Memo 1980-107; 1980 Tax Ct. Memo LEXIS 481; 40 T.C.M. (CCH) 81; T.C.M. (RIA) 80107;
April 2, 1980, Filed
John L. Bates, for the petitioners.
Gary A. Benford and Frank C.…
2Cases cited36 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. GilmoreSupreme Court of the United States · 1963
- Poe v. SeabornSupreme Court of the United States · 1930
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
31 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982