Legal Opinion
Estate of May v. Commissioner
United States Tax Court
Decided January 18, 1978No. Docket No. 8451-75UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF LOUISE H. MAY, DECEASED, NORMAN T. MAY, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of May v. Commissioner
Docket No. 8451-75.
United States Tax Court
T.C. Memo 1978-20; 1978 Tax Ct. Memo LEXIS 497; 37 T.C.M. (CCH) 137; T.C.M. (RIA) 780020;
January 18, 1978, Filed
Norman T. May (executor), for the petitioner.
Barry J. Laterman, for the respondent.
HALL
MEMORANDUM OPINION
HALL, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $10,194.99.
Other issues having been disposed of by agreement of the parties, the sole issue…
2Cases cited10 opinions
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Sullivan v. CommissionerUnited States Tax Court · 1948
- Estate of Borner v. CommissionerUnited States Tax Court · 1955
- Estate of Don Murillo Brockway, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richard H. Black, Deceased, Phyllis M. Black, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985