Legal Opinion
Estate of De Niro v. Commissioner
United States Tax Court
Decided August 30, 1982No. Docket No. 9178-76UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF VINCENT DeNIRO, DECEASED, HELEN M. PAPALIA AND JOANNE F. DeNICHOLAS, ADMINISTRATRICES, LOUIS R. DeNIRO, TRANSFEREE, FRANK DeNIRO, TRANSFEREE, AND MICHAEL DeNIRO, TRANSFEREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of De Niro v. Commissioner
Docket No. 9178-76.
United States Tax Court
T.C. Memo 1982-497; 1982 Tax Ct. Memo LEXIS 249; 44 T.C.M. (CCH) 981; T.C.M. (RIA) 82497;
August 30, 1982.
James C. Herndon,William T. Walker, and Robert W. Malone, for the petitioners.
Richard S. Bloom and Buckley D. Sowards, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited22 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Poncet Davis v. United StatesCourt of Appeals for the Sixth Circuit · 1955
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3Cited by2 opinions
- Estate of DeNiro v. CommissionerCourt of Appeals for the Sixth Circuit · 1984
- Estate Of Vincent Deniro, DeceasedCourt of Appeals for the Sixth Circuit · 1984