Legal Opinion
Estate of Moss v. Commissioner
United States Tax Court
Decided February 18, 1982No. Docket No. 4429-80Unpublished
1Opinion of the Court
ESTATE OF PAUL J. MOSS, DECEASED, BY JULIE ANN STUEVEN, SPECIAL ADMINISTRATRIX AND EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Moss v. Commissioner
Docket No. 4429-80.
United States Tax Court
T.C. Memo 1982-85; 1982 Tax Ct. Memo LEXIS 662; 43 T.C.M. (CCH) 582; T.C.M. (RIA) 82085;
February 18, 1982.
Truman Clare and Steven M. Watson, for the petitioner.
Robert L. Archambault, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in Federal estate tax for the estate of Paul J. Moss, deceased, Julie Ann…
2Cases cited11 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Jackson v. United StatesSupreme Court of the United States · 1964
- Pipe v. CommissionerUnited States Tax Court · 1954
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
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