Legal Opinion
Estate of Smith v. Commissioner
United States Tax Court
Decided February 12, 1969No. Docket No. 2156-67UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Ruth M. Smith, Roy R. Charles, Co-executor v. Commissioner.
Estate of Smith v. Commissioner
Docket No. 2156-67.
United States Tax Court
T.C. Memo 1969-28; 1969 Tax Ct. Memo LEXIS 266; 28 T.C.M. (CCH) 127; T.C.M. (RIA) 69028;
February 12, 1969, Filed
P.A. Agelasto, 896 City Bank Bldg., Norfolk, Va., for the petitioner. Marion B. Morton and Robert E. Lee, for the respondent.
KERN
Memorandum Findings of Fact and Opinion
The respondent has determined a gross deficiency in federal estate tax in the amount of $714,494.11 and a net deficiency of $588,890.18 upon allowing "additional credit for…
2Cases cited12 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Messing v. CommissionerUnited States Tax Court · 1967
- Jane Perlman v. C. Russell Feldmann, Newport Steel CorporationCourt of Appeals for the Second Circuit · 1955
- Henry v. CommissionerUnited States Tax Court · 1944
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002