Legal Opinion
Estate of Concetta H. Rector v. Comm'r
United States Tax Court
Decided December 13, 2007No. 20860-05UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF CONCETTA H. RECTOR, DECEASED, JOHN M. RECTOR, II, CO-EXECUTOR AND CO-TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Concetta H. Rector v. Comm'r
No. 20860-05
United States Tax Court
T.C. Memo 2007-367; 2007 Tax Ct. Memo LEXIS 384; 94 T.C.M. (CCH) 567;
December 13, 2007, Filed
Edwin C. Anderson, Jr., Daniel E. Post, and Michael D. Maciel, for petitioner.
Alan E. Staines, for respondent.
Laro, David
DAVID LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine a $ 1,633,049 Federal estate tax deficiency and a $…
2Cases cited14 opinions
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Harwood v. CommissionerUnited States Tax Court · 1984
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020