Legal Opinion
Estate of Blazzard v. Comm'r
United States Tax Court
Decided July 3, 1991No. Docket No. 31002-88Unpublished
1Opinion of the Court
ESTATE OF WARD W. BLAZZARD, DECEASED, LOUELLA C. BLAZZARD, PERSONAL REPRESENTATIVE, AND LOUELLA C. BLAZZARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Blazzard v. Comm'r
Docket No. 31002-88
United States Tax Court
T.C. Memo 1991-296; 1991 Tax Ct. Memo LEXIS 342; 62 T.C.M. (CCH) 54; T.C.M. (RIA) 91296;
July 3, 1991, Filed
Decision will be entered under Rule 155.
Michael M. Thomas, for the petitioners.
James B. Ausenbaugh, for the respondent.
SWIFT, Judge.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 13,547 in petitioners' 1985 joint…
2Cases cited12 opinions
- Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third PartyCourt of Appeals for the Third Circuit · 1979
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Rude v. CommissionerUnited States Tax Court · 1967
- Arrigoni v. CommissionerUnited States Tax Court · 1980
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