Legal Opinion
Estate of DuBois v. Commissioner
United States Tax Court
Decided May 11, 1994No. Docket No. 19001-92UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF RUTH E. DUBOIS, DECEASED, EDWIN LEHMER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of DuBois v. Commissioner
Docket No. 19001-92
United States Tax Court
T.C. Memo 1994-210; 1994 Tax Ct. Memo LEXIS 210; 67 T.C.M. (CCH) 2951;
May 11, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Edwin Lehmer.
For respondent: Charlotte A. Mitchell.
TANNENWALD
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 875,304 in the estate tax of Ruth E. DuBois (decedent).
Other issues having been settled by the parties, the sole…
2Cases cited12 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Weil v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Adaline v. Kincaid v. United StatesCourt of Appeals for the Fifth Circuit · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Lattin v. CommissionerUnited States Tax Court · 1995
- Soltis v. CommissionerUnited States Tax Court · 1994