Legal Opinion
Estate of Vak v. Commissioner
United States Tax Court
Decided October 2, 1991No. Docket No. 15676-89UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF JOSEPH A. VAK, DECEASED, JOSEPH R. VAK, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Vak v. Commissioner
Docket No. 15676-89
United States Tax Court
T.C. Memo 1991-503; 1991 Tax Ct. Memo LEXIS 552; 62 T.C.M. (CCH) 942; T.C.M. (RIA) 91503;
October 2, 1991, Filed
Decision will be entered for the respondent.
Guy G. Curtis, for the petitioner.
Mark S. Heroux, for the respondent.
SCOTT, Judge.
SCOTT
MEMORANDUM OPINION
Respondent determined a deficiency in the Federal gift tax of Joseph A. Vak (now deceased) for the calendar year 1985 in the amount of…
2Cases cited16 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Joseph A. Vak, Deceased, Joseph R. Vak, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1992