Legal Opinion
Estate of Raisler v. Commissioner
United States Tax Court
Decided December 29, 1987No. Docket No. 10662-84Unpublished
1Opinion of the Court
ESTATE OF PAUL RAISLER, DECEASED, MARTIN D. RAISLER AND RUTH WRIGHT, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Raisler v. Commissioner
Docket No. 10662-84.
United States Tax Court
T.C. Memo 1987-624; 1987 Tax Ct. Memo LEXIS 669; 54 T.C.M. (CCH) 1390; T.C.M. (RIA) 87624;
December 29, 1987.
Rodney A. Brown and John W. Hughes, for the petitioners.
Barry J. Laterman, for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in Federal estate tax in the amount of $ 66,386. After concessions, the sole issue for…
2Cases cited13 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- In Re the Will of WoollardNew York Court of Appeals · 1946
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