Legal Opinion
Estate of Haydel v. Commissioner
United States Tax Court
Decided October 7, 1991No. Docket No. 2901-88UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ADAM R. HAYDEL, SR., CECILIA ROBERT, TESTAMENTARY EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Haydel v. Commissioner
Docket No. 2901-88
United States Tax Court
T.C. Memo 1991-507; 1991 Tax Ct. Memo LEXIS 556; 62 T.C.M. (CCH) 956; T.C.M. (RIA) 91507;
October 7, 1991, Filed
Decision will be entered under Rule 155.
Vallerie Oxner, for the petitioner.
Joseph Ineich, for the respondent.
SHIELDS, Judge.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
In a deficiency notice dated November 17, 1987, respondent determined a deficiency in the Federal estate tax of the…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Coco v. Winston Industries, Inc.Supreme Court of Louisiana · 1977
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- United States v. CarverSupreme Court of the United States · 1923
24 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of EhlersCourt of Appeals of Washington · 1996