Legal Opinion
Estate of McCormick v. Commissioner
United States Tax Court
Decided August 7, 1995No. Docket Nos. 18417-91, 18418-91, 18422-91UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF LUCILE MARIE MCCORMICK, DECEASED, JOHN L. MCCORMICK, PERSONAL REPRESENTATIVE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McCormick v. Commissioner
Docket Nos. 18417-91, 18418-91, 18422-91
United States Tax Court
T.C. Memo 1995-371; 1995 Tax Ct. Memo LEXIS 367; 70 T.C.M. (CCH) 318;
August 7, 1995, Filed
Decision will be entered under Rule 155.
For petitioners: Maurice G. McCormick.
For respondent: Gail K. Gibson.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $ 369,839 Federal estate tax deficiency and gift tax…
2Cases cited22 opinions
- United States v. AbelSupreme Court of the United States · 1984
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. CartwrightSupreme Court of the United States · 1973
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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3Cited by1 opinion
- Hughes v. Comm'rUnited States Tax Court · 2009