Legal Opinion
Estate of Sweeney v. Commissioner
United States Tax Court
Decided September 19, 1979No. Docket Nos. 8293-76; 276-78Unpublished
1Opinion of the Court
ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Independent Executrix, and JANE A. SWEENEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Executrix, and JANE A. SWEENEY, Surviving Spouse, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Sweeney v. Commissioner
Docket Nos. 8293-76; 276-78.
United States Tax Court
T.C. Memo 1979-387; 1979 Tax Ct. Memo LEXIS 141; 39 T.C.M. (CCH) 201; T.C.M. (RIA) 79387;
September 19, 1979, Filed
Donald J. Forman, for the petitioners.
William P. Hardeman, for the…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Unser v. CommissionerUnited States Tax Court · 1973
- Walker v. CommissionerUnited States Tax Court · 1956
- Hubert Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954