Legal Opinion
Carnahan v. United States
District Court, S.D. Indiana
Decided February 4, 1982No. TH 80-120-CPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM ENTRY
BROOKS, District Judge.
The Plaintiff obtained an extension of time up to and including August 2, 1976, to file a federal estate tax return, form 706, and to pay federal estate tax. On July 29, 1976, Plaintiff mailed the federal estate tax return to the Internal Revenue Service (IRS). The return was received by the IRS on August 2, 1976. On Monday, July 30, 1979, the Commissioner of the IRS mailed a notice of deficiency for the above return to the Plaintiff which was received on August 1,1979. On December 3,1979, the Commissioner of the IRS assessed federal estate taxes against…
2Cases cited3 opinions
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
- Pace Oil Co. v. CommissionerUnited States Tax Court · 1979
3Cited by5 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Walden v. CommissionerUnited States Tax Court · 1988
- Hilmes v. Department of Industry, Labor & Human RelationsCourt of Appeals of Wisconsin · 1988
- Jones v. CommissionerUnited States Tax Court · 1988
- Walden v. CommissionerUnited States Tax Court · 1988