Legal Opinion
Estate of Ballas v. Commissioner
United States Tax Court
Decided April 15, 1975No. Docket No. 5851-73Unpublished
1Opinion of the Court
ESTATE OF ASLAN BALLAS, Deceased, ELIA BALLAS, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Ballas v. Commissioner
Docket No. 5851-73.
United States Tax Court
T.C. Memo 1975-103; 1975 Tax Ct. Memo LEXIS 270; 34 T.C.M. (CCH) 506; T.C.M. (RIA) 750103;
April 15, 1975, Filed.
Donald R. Curry, for the petitioner.
Charles L. McReynolds, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND OPINION
SIMPSON, Judge: The Commissioner determined a deficiency of $1,950.00 in the petitioner's Federal estate tax. The only issue to be decided is the fair market value of certain…
2Cases cited13 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Ambassador Apartments, Inc. v. CommissionerUnited States Tax Court · 1968
- Ambassador Apartments, Inc. v. Commissioner of Internal Revenue, Louis Litoff and Rose Litoff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Estate of Ridgely v. United StatesUnited States Court of Claims · 1967
- Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
8 more not listed; retrieve them via the Exa API.