Legal Opinion
Estate of Brownell v. Commissioner
United States Tax Court
Decided October 27, 1982No. Docket No. 17440-80UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF SOPHIA P. BROWNELL, DECEASED, WELLS FARGO BANK, N.A. and WILLIAM W. BROWNELL, Executors, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Brownell v. Commissioner
Docket No. 17440-80.
United States Tax Court
T.C. Memo 1982-632; 1982 Tax Ct. Memo LEXIS 118; 44 T.C.M. (CCH) 1550; T.C.M. (RIA) 82632;
October 27, 1982.
R. E. H. Julien and Richard Julien, Jr., for the petitioners.
Margaret A. Martin, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: Respondent has determined a deficiency of $480,447.46 in petitioners' estate tax.
As a…
2Cases cited13 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Estate of Piper v. CommissionerUnited States Tax Court · 1979
- Husted v. CommissionerUnited States Tax Court · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Pope & Talbot, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Pope & Talbot, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999