Legal Opinion
Estate of Young v. Commissioner
United States Tax Court
Decided November 17, 1983No. Docket No. 29433-81Unpublished
1Opinion of the Court
ESTATE OF SETH EDWARD YOUNG, JR., DECEASED, HAYDEN HABY, SR. AND SETH EDWARD YOUNG, SR., CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Young v. Commissioner
Docket No. 29433-81
United States Tax Court
T.C. Memo 1983-686; 1983 Tax Ct. Memo LEXIS 103; 47 T.C.M. (CCH) 324; T.C.M. (RIA) 83686;
November 17, 1983.
Elwood Cluck, for the petitioners.
John F. Eiman, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined the following deficiency in Federal estate tax and addition to tax for late filing against the Estate…
2Cases cited37 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Foster v. Comm'rUnited States Tax Court · 1983
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- Perlmutter v. CommissionerUnited States Tax Court · 1965
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