Legal Opinion
Estate of Borgatello v. Commissioner
United States Tax Court
Decided August 18, 2000No. 24756-97UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF CHARLES A. BORGATELLO, DECEASED, C. NORMAN BORGATELLO AND JOSEPHINE E. DONNELLY, CO-EXECUTORS, AND C. NORMAN BORGATELLO, SUCCESSOR TRUSTEE TO THE CHARLES A. BORGATELLO LIVING TRUST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Borgatello v. Commissioner
No. 24756-97
United States Tax Court
T.C. Memo 2000-264; 2000 Tax Ct. Memo LEXIS 309; 80 T.C.M. (CCH) 260; T.C.M. (RIA) 54013;
August 18, 2000, Filed
Decision will be entered pursuant to Rule 155.
John W. Ambrecht and Gregory Arnold, for petitioners.
Donna F. Herbert, for respondent.
Wells, Thomas B.
WELLS
MEMORANDUM…
2Cases cited26 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Manuel P. AmaralCourt of Appeals for the Ninth Circuit · 1973
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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3Cited by2 opinions
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007