Legal Opinion
Estate of Lanier v. Commissioner
United States Tax Court
Decided August 11, 1981No. Docket No. 10080-77Unpublished
1Opinion of the Court
ESTATE OF ESTELLE H. LANIER, deceased, Nicholas R. Doman, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lanier v. Commissioner
Docket No. 10080-77
United States Tax Court
T.C. Memo 1981-421; 1981 Tax Ct. Memo LEXIS 324; 42 T.C.M. (CCH) 627; T.C.M. (RIA) 81421;
August 11, 1981.
Peter D. Oram, for the petitioner.
Tracy L. Rich and Ellis L. Reemer, for the respondent.
HALL
MEMORANDUM OPINION
HALL, Judge: This case is presently before us on remand from the Second Circuit Court of Appeals, Lanier v. Commissioner, a memorandum order, reversing and remanding T.C. Memo.…
2Cases cited5 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Engdahl v. CommissionerUnited States Tax Court · 1979
- Churchman v. CommissionerUnited States Tax Court · 1977
- Anthony Imbesi and Hazel Imbesi v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1966
- Estate of Lanier v. CommissionerUnited States Tax Court · 1980