Legal Opinion
Estate of Balazs v. Commissioner
United States Tax Court
Decided August 12, 1981No. Docket No. 1994-78Unpublished
1Opinion of the Court
ESTATE OF RALPH A. BALAZS, Deceased, NOVICE M. BALAZS, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Balazs v. Commissioner
Docket No. 1994-78
United States Tax Court
T.C. Memo 1981-423; 1981 Tax Ct. Memo LEXIS 316; 42 T.C.M. (CCH) 632; T.C.M. (RIA) 81423;
August 12, 1981.
A. Jeffrey Barash, for the petitioner. *
Thomas M. Cryan, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $ 74,617. The sole issue presented here for our decision is whether the petitioner is…
2Cases cited8 opinions
- Richardson v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- Berkowitz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Estate of Edna v. T. Peters, Deceased, T. Graham Peters v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1967
- Estate of Louis Richards, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
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