Legal Opinion
Estate of Sobota v. Commissioner
United States Tax Court
Decided June 25, 1996No. Docket No. 11158-94Unpublished
1Opinion of the Court
ESTATE OF JOHN T. SOBOTA, DECEASED, T. J. SOBOTA, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Sobota v. Commissioner
Docket No. 11158-94
United States Tax Court
T.C. Memo 1996-294; 1996 Tax Ct. Memo LEXIS 317; 71 T.C.M. (CCH) 3217;
June 25, 1996, Filed
Decision will be entered for respondent.
T. J. Sobota, for petitioner.
J. Paul Knap and Mark J. Miller, for respondent.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 158,064 in petitioner's Federal estate tax. The sole issue for decision is whether the…
2Cases cited18 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. StuartSupreme Court of the United States · 1942
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Roney v. CommissionerUnited States Tax Court · 1960
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
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