Legal Opinion
Estate of Oman v. Commissioner
United States Tax Court
Decided February 9, 1987No. Docket No. 3014-81UnpublishedCited by 10 opinions
1Opinion of the Court
ESTATE OF STIRTON OMAN, FIRST AMERICAN NATIONAL BANK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Oman v. Commissioner
Docket No. 3014-81.
United States Tax Court
T.C. Memo 1987-71; 1987 Tax Ct. Memo LEXIS 67; 53 T.C.M. (CCH) 52; T.C.M. (RIA) 87071;
February 9, 1987.
William Waller, for the petitioner.
Vallie C. Brooks, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $3,642,528.60. The issues for decision are: (1) what was the fair market value on March 18,…
2Cases cited18 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Estate of Chenoweth v. CommissionerUnited States Tax Court · 1987
- Philip Morris, Inc. v. CommissionerUnited States Tax Court · 1991
- Estate of Lauder v. CommissionerUnited States Tax Court · 1992
- Himmelwright v. CommissionerUnited States Tax Court · 1988
5 more not listed; retrieve them via the Exa API.