Legal Opinion
Diebold v. Comm'r
United States Tax Court
Decided October 26, 2010No. Docket No. 24675-07UnpublishedCited by 2 opinions
1Opinion of the Court
DOROTHY R. DIEBOLD, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Diebold v. Comm'r
Docket No. 24675-07
United States Tax Court
T.C. Memo 2010-238; 2010 Tax Ct. Memo LEXIS 271; 100 T.C.M. (CCH) 370;
October 26, 2010, Filed
Decision will be entered for petitioner.
A. Duane Webber, Jaclyn Pampel, Catlin A. Urban, Summer Austin, and Ryan J. Kelly, for petitioner.
John R. Mikalchus, Frederick C. Mutter, and Jessica R. Browde, for respondent.
GOEKE, Judge.
GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: In a notice of liability respondent determined that Dorothy R. Diebold…
2Cases cited15 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Mysse v. CommissionerUnited States Tax Court · 1972
- UNITED STATES v. McCOMBSCourt of Appeals for the Second Circuit · 1994
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Coca-Cola Bottling Company of Tucson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
- Salus Mundi Foundation v. CommissionerCourt of Appeals for the Ninth Circuit · 2014